9911796707
TMI Blog2015 (8) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition has been filed by The Supreme Industries Ltd. represented by J. Jayakumar, Accounts Executive, challenging the Form No.041 issued in G.D. No. 2648/15-16 dated 17.6.2015, in and by which, the 1st respondent has detained the goods for the following reason:- "The goods moved from Ahamadabad to Pondicherry and the goods contain plastic granules of sixth schedule commodity of TNVAT Act, 2006 by without Transit Pass. Hence the goods detained in the checkpost". 3. Learned counsel for the petitioner would submit that the petitioner, being the limited Company, having registered office at No.612, Raheja Chambers, Narimen Point, Mumbai and branches throughout the Country including the state of Tamil Nadu and the Union Territory of Pondic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have unnecessarily intercepted the goods, when several other check posts have cleared the goods without finding any irregularity in the documents accompanied with the goods vehicle. Therefore, he sought for release of the goods as the documents have accompanied with goods. 6. The learned Additional Government Pleader (Taxes) has brought to the notice of this Court that e-Transit pass dated 17.06.2015 was generated only at about 09' 0 clock, that shows that the goods in question were not accompanied with necessary documents. 7. No doubt, the learned Additional Government Pleader was right in saying that e-Transit pass was generated only at about 09' 0 clock on 17.06.2015. But, the invoice mentions clearly the name of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of offence under Sec.72(1)(a) of TNVAT Act is possible only 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 Sec.25 of the Act. Therefore, the Roving Squad officers have invoked the composition provisions under 72(1)(a) of TNVAT Act, without valid grounds and for an offence not relatable to the said movement of the goods. 3. The above illegal act of the Roving Squad amounts to harassment of dealers/transporters conce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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