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2015 (7) TMI 1366 - MADRAS HIGH COURTDetention of vehicle - Jurisdiction - power to issue SCN - Challenge on the sole ground that the Checkpost Officer, by stepping into the shoes of the assessing officer, has straight away issued the notice on the basis that the petitioner has evaded the payment of tax under Section 67(3) (b) of the TNVAT Act, 2006, without there being any deduction thereon by following the due process of law - HELD THAT:- In the present case, a perusal of the impugned notice would show that he has detained the vehicle not for want of any of the documents. On the other hand, by stepping into the shoes of the assessing officer, he has reached a conclusion that the petitioner has evaded tax under Section 67 (3)(b) of TNVAT Act. This Court has time and again, by various rulings, held that the checkpost officer has no authority to pass any order detaining the goods on any flimsy reason. However, in the present case, the second respondent has passed the order almost assessing the tax payable by the petitioner without any valid reason. In my considered view, the same is not capable of being fortified by this Court. As the second respondent has got power to detain the goods only for the limited purpose of ascertaining whether there has been sale or purchase of goods carried on and whether there has been any attempt to evade payment of tax due thereon, in the present case, on the face of the impugned order, he has not verified whether the vehicle carried the goods along with the requisite documents as per Section 68 of the TNVAT Act. As there is no reference whatsoever made and the goods have been transported along with all the requisite documents, the detention is unfounded - Petition allowed - decided in favor of petitioner.
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