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The Supreme Industries Ltd. Versus The Deputy Commercial Tax

2015 (8) TMI 251 - MADRAS HIGH COURT

Detention of goods - goods were not accompanied with e-Transit pass - Held that:- reason given by the 1st respondent appears to be correct for detention of the goods viz., the goods were not accompanied with e-Transit pass, which has been generated only on 17.06.2015 at about 09' 0 clock, in view of the fact that this petitioner's goods have moved with invoice dated 13.6.2015 mentioning all the particulars, 1st respondent in all fairness ought not to have detained the goods and vehicle, in view .....

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d 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 Ms.N.Mala, learned Additional Government Pleader (Pondicherry) for the 2nd respondent and with their consent, the main writ petitio .....

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e 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 Pondicherry registered with necessary statutory authority like customs, excise, income tax, VAT Tax etc., has been engaging in plastic moulding goods and paying higher tax to the respective states including the .....

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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 .....

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or 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 .....

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ulars, 1st respondent in all fairness ought not to have detained the goods and vehicle, in view of the Circular No.33/2014Q4/7752/2014 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 consignmen .....

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