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2015 (8) TMI 26 - MADRAS HIGH COURT

2015 (8) TMI 26 - MADRAS HIGH COURT - TMI - Detention of goods - goods were transported in a different Goods Vehicle - Held that:- when the petitioner has come forward to effect one time tax that will be quantified by the first respondent, this Court finds no impediment to direct the first respondent to release the goods in question to the petitioner on payment of such one time tax. Accordingly, on receipt of a copy of this order, the first respondent is directed to quantify the amount of tax wi .....

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Pleader (Taxes) ORDER This writ petition has been filed by M/s Kiran Distributors represented by its Proprietor challenging the impugned goods detention notice No.7087/2015-2016 dated 13.07.2015 in Form No.41 issued by the Commercial Tax Officer, Roving Squad-II, Enforcement (North), Chennai, the first respondent herein, in and by which the consignment of the petitioner had been detained on the ground that the goods were transported in a different Goods Vehicle bearing Registration No.AP-04-TU-7 .....

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Industries, Jodhpur to supply stainless steel circles to them and the supplier by raising invoices bearing Nos.7 & 8 dated 8.7.2015, supplied 281 bundles of stainless steel circles carrying value of ₹ 21,67,800/- inclusive of the central sales tax of ₹ 21,462/-. When the goods were despatched through truck bearing Registration No.RJ-19-GB-4008 from Jodhpur to Ahmedabad and from Ahmedabad to Chennai in the goods vehicle bearing Registration No.AP-04-TU-7189 engaged by the transpo .....

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wrongly detained the goods vehicle, citing a reason that the goods were transported in Goods Vehicle bearing Registration No.AP-04-TU-7189 when the lorry receipt was issued for the goods vehicle bearing Registration No.RJ-19-GB-4008. Finding fault with the approach adopted by the first respondent, it has been claimed by the petitioner that the petitioner, being a registered dealer in the State of Tamil Nadu, has been regularly carrying the goods from Jodhpur to Chennai along with necessary docum .....

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