TMI Blog2015 (8) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent is directed to release the goods along with the vehicle on production of a copy of this order. If the 1st respondent is of the view that the goods escaped the assessment, it is open to him to convey the same to the Assessing Officer by way of a communication for passing appropriate orders - Decided in favour of assessee. - W.P.No.18587 of 2015 and M.P.No.1 of 2015 - - - Dated:- 26-6-2015 - The Honourable Mr. Justice T. Raja,J. For the Petitioner : Mr. N. Kirubanandam For the Respondents : Mr. V. Haribabu, AGP (T) (R1 3) Mr. N. Mala, AGP (Pondy) (R2) ORDER Heard the learned counsel for the petitioner, Mr.V.Haribabu, learned Additional Government Pleader(T), who took notice for the 1st and 3rd respondents and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lahabad to Puducherry through Vehicle No.TN 34 V 6977. He also further submitted that the driver of the vehicle was also given Form KK as prescribed under Rule 15 (14)(15) (18) of the TNVAT Tax Rules and the seller at Ahamadabad was also mentioned clearly the TIN No. of Puducherry and the goods have successfully crossed the checkpost from the State of Gujarat to Pondicherry till the 1st respondent intercepted the goods and passed the impugned order, saying that the goods have been moved without transit pass. 5. The learned counsel for the petitioner would submit that the 1st respondent has no jurisdiction whatseover to detain the goods, as he is not the Assessing Officer. Consequently, he would submit that when the goods have moved along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2014Q4/7752/2014 dated 17.07.2014 of the Principal Secretary/Commissioner of Commercial Taxes, Chepauk, Chennai. At this juncture, it is useful to refer to extract below the relevant portions of the said Government Order:- 1. It has been brought to the notice of the undersigned that, in one case, a consignment of cotton yarn was intercepted by a Roving Squad. The consignment was accompanied with proper invoice. However, on verification, it was found by the R.S. officers that the consignees have not filed monthly return for the month of April and May 2014. This was treated as an offence liable under Sec.72(1)(a) of TNVAT Act and tax payable and two times of tax payable as C. Fee was collected before the release of goods. 2. The above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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