TMI Blog2013 (5) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of a copy of this order, and on filing such objections, the respondent shall consider the same, afford an opportunity of hearing to the petitioner and pass appropriate orders, on merits. - W.P.No.3306 of 2013 & M.P.No.1 of 2013 - - - Dated:- 17-4-2013 - V. Dhanapalan,JJ. For the Petitioner : Mr. D. Veerasekaran For the Respondent : Mr. Manoharan Sundaram, Govt. Advocate ORDER Heard Mr.D.Veerasekaran, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Government Advocate appearing for the respondent. 2. The petitioner-Company challenges two proceedings of the respondent, one relating to Goods Detention Notice No.100/2012-2013, dated 1.2.2013 and the other is the consequential notice in GDN.No.100/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.TN-31-H-6581 with Vehicle Permit No.NP/TN/31/032012/76698. The invoice and the Consignment Declaration Form No.8 F contain all particulars required under Section 67 of the TNVAT Act. (c) As the goods were crossing the State of Tamil Nadu from Kerala to Pondicherry, there was no jurisdiction for the respondent to demand tax and compounding fee, as the present sale is a sale outside the State of Tamil Nadu and merely because the vehicle crosses Tamil Nadu, the respondent cannot usurp their jurisdiction. The respondent misconstrued in invoking Section 70(1)(a) of the TNVAT Act and detained the goods without considering the documents accompanied with the vehicle, namely (i) invoice, which consists of the Registration Number of the vendor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and an assessee on the file of the Deputy Commissioner of Excise, Government of Puducherry and is a registered dealer under the Pondicherry Value Added Tax Act and also having CST registration number. The petitioner purchased Macdowel Genuine Grape Brandy for a sum of Rs.9,69,151/- under the invoice dated 29.1.2013 from United Spirits Limited, Chertala, Varanadu Post, Alapula District, Kerala and the consignment was accompanied by the invoice and transit pass issued by the Deputy Commissioner of Excise, Puducherry in a lorry with vehicle permit. (b) As per Clause (a) of Sub-section (1) of Section 70 of the TNVAT Act, the owner or other person in-charge of such goods vehicle, shall obtain transit pass in Form LL and in the prescribed mann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le were released as per the interim direction of this Court, dated 11.2.2013 on payment of tax at 58% at Rs.6,31,078/-. (d) The petitioner is having alternative remedy of revision under Section 54 of the TNVAT Act and the respondent prayed for dismissal of the Writ Petition. 5. On the above background of pleadings, I have heard the learned counsel appearing for the parties and perused the material documents available on record. 6. Learned counsel for the petitioner contended that even though the goods vehicle in question was accompanied by various documents like invoice, excise permit for import of intoxicants issued by the Deputy Commissioner of Puducherry, 'E' Consignment Declaration Form No.8-F, Carrier's Insurance copy (goods cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the officer in-charge of the first check post or barrier, after its entry into the State. (b) The owner or other person in-charge of the goods vehicle shall deliver within the prescribed period, the transit pass to the officer in-charge of the last check post or barrier, before the exit of the goods vehicle from the State. (c) If the owner or other person in-charge of the goods vehicle fails to comply with clause (b), it shall be deemed that the goods carried thereby have been sold within the State by the owner or person in-charge of the goods vehicle, and such owner or person in-charge of the goods vehicle shall, notwithstanding anything contained in Section 3, be jointly and severally liable to pay tax in accordance with the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the TNVAT Act by payment of the amount of compounding fee as per Section 70(1)(c) and accordingly, the respondent issued the impugned goods detention notice demanding payment of compounding fee. 10. As the learned counsel for the petitioner now pleaded before this Court that the petitioner has valid objections to be filed as against the impugned goods detention notice and notice demanding compounding fee, this Writ Petition is disposed of, with a direction to the petitioner to file their objections to the impugned notices, dated 1.2.2013 respectively, within a period of two weeks from the date of receipt of a copy of this order, and on filing such objections, the respondent shall consider the same, afford an opportunity of hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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