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2016 (12) TMI 1306 - HC - VAT and Sales TaxDetention of goods - goods detained on the basis of mere allegation - compounding of offences - jurisdiction of respondent to act as assessing officer - Held that: - the respondent could not have detained the goods by comparing the contents of the Invoice, which accompanied the subject goods with the Department's website, and then, gone on to detain the goods on the ostensible ground that the petitioner has not filed his returns - the Compounding Notice issued by the respondent is beyond his jurisdiction, as he has donned the robes of an Assessing Officer, which is not permissible in law. Petition allowed in favor of petitioner.
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