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M/s. K.W. Engineering & Signs Private Limited Versus The Deputy Commercial Tax Officer And Others

Detention order - goods detained at border - requisite documents as prescribed in Section 67 of the TNVAT Act - respondent himself has admitted that the goods are moved from one State to another State, without looking into the Invoice to check whether the TIN Number has been properly mentioned or not, the said authority hurriedly passed the impugned detention order. - Held that:- A cursory reading of the circular dated 17.07.2014 depicts that movement of goods accompanied with a valid invoice sa .....

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ite documents have been produced as stated above, the first respondent has not followed the above said procedure while detaining the goods.

Further, this Court also, on perusal of the typed set of papers filed in support of the writ petition, is able to see the TIN Number mentioned in the Invoices, as it is admittedly mentioned as TIN No.33270460111 of M/s.Indian Oil Corporation Limited / Consignee, therefore, in such view of the matter, for the reasons stated above, the impugned orde .....

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Limited (IOCL) for providing 'Retail Visual Identity' ( i.e., Canopy and Building Facia, Canopy Column & Building Cladding, Spreaders & Directional Signs) at various outlets of M/s.IOCL in the State of Tamil Nadu. Pursuant to this, the petitioner raised Invoice Nos.055 to 091, dated 29.05.2015, for supply of various steel items and other items and subsequently, they have despatched the goods to various dealers of IOCL in Tamil Nadu. Later on, the goods were consigned through one .....

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ained the goods vide goods detention Notice No.3549/2015-16, dated 05.06.2015, on the ground that the goods moved from Mewat, Haryana, to various dealers of Indian Oil Corporation in Tamil Nadu and Puducherry, without valid documents and therefore, the transaction is suspected. 4. While narrating so, learned counsel for the petitioner brought to the notice of this Court the detention notice dated 05.06.2015 of the Deputy Commercial Tax Officer, Kandamangalam Check Post, wherein it is stated that .....

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rther stated that even though it is interstate purchase, the Consignee TIN Number not noted in the Invoices, therefore, goods are detained at the Check Post of Kandamangalam under Section 67(3)(b)(8)(a) of the TNVAT Act. In such point of time, to answer the said stand of the Deputy Commercial Tax Officer, learned counsel brought to the notice of this Court the Invoices issued by the petitioner Company, wherein the Consignee TIN number mentioned as TIN No.33270460111. Therefore, it is contention .....

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the notice on behalf of the respondents 1 to 3, admitted that the goods have been moved from Mewat, Haryana, to various places of Tamil Nadu and Puducherry. By admitting so, he further stated that the respondents ought not to have detained the goods, as the requisite documents as prescribed in Section 67 of the TNVAT Act have been annexed along with the Invoices for the goods and in the said Invoices, TIN Number of the consignee has been properly mentioned, therefore, a direction may be issued .....

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goods, namely:- Rule 15(3)(a) - A bill of sale or a delivery note in Form JJ and a goods vehicle record or trip sheet or log book; Rule 15(3)(b) - A certificate from the Village Administrative Officer when the goods under the transport are claimed to be agricultural produce other than sugarcane grown in his own land or on a land in which he has interest, or declaration signed by the agriculturist and by the registered dealer to whom the agricultural produce is transported; and Rule 15(3)(c)- A c .....

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Rule 15(3) also shows that the owner of the vehicle should possess a bill of sale and a goods vehicle record or trip sheet. In the case on hand, the driver of the detained vehicle was very much in possession of the Invoices as well as the LR Copy at the time of interception of the vehicle by the first respondent at Kandamangalam check post. Therefore, the detention order passed by the first respondent on the ground that the detained vehicle was not having the requisite documents cannot stand to .....

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for the check post office to demand the compounding fee as a pre-condition for release of the goods. 8. In yet another decision, the Andhra Pradesh High Court in Ramanadh Poultry Farms and others v. Assistant Commercial Tax Officer and another ((1999) 114 STC 140(AP)) held that collection of tax at the checkpost on the presumption that the goods were likely to be sold clandestinely and the tax would be evaded by the petitioners cannot be resorted to. 9. Above all, the Principal Secretary/Commis .....

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nly in the case of a dealer's failure to pay or attempt to evade or evasion of, any tax payable under the Act. Failure to file monthly return for previous months is not an offence relatable to movement of the goods. For this lapse, the assessing authority concerned has powers to book offence 71(1)(a) of the Act and if necessary, he may also make provisional assessment under Section 25 of the Act. Therefore, the Roving Squad Officers have invoked the composition provisions under 72(1)(a) of T .....

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