GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (8) TMI 251 - MADRAS HIGH COURT

2015 (8) TMI 251 - MADRAS HIGH COURT - TMI - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Ms.N.Mala, learned Additional Government Pleader (Pondicherry) for the 2nd respondent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Pondicherry registered with necessary statutory authority like customs, excise, income tax, VAT Tax etc., has been engaging in plastic moulding goods and paying high .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 respond .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ith 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ice dated 13.6.2015 mentioning all the particulars, 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version