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M/s Bhora Marbles Versus The Commercial Tax Officer, The Assistant Commissioner (CT)

2015 (9) TMI 580 - MADRAS HIGH COURT

Detention of Goods – Non availability of E-Transit passes – Respondent by impugned order detained goods of petitioner on transit on grounds that goods were not accompanied with E-Transit passes and amount mentioned in Invoices differ from amount mentioned in K.K.Forms – It was alleged by petitioner that accompanied with KK Forms and sale invoices, mentioning destination with Tax Identification Number and hence, first respondent ought not to have interfered with transit of goods – Held that:- Sec .....

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espondent could have released vehicles, along with goods, after verifying above documents – Therefore impugned orders hereby set aside and directs to release goods – Decided in favour of Petitioner. - W.P.Nos.19194 and 19195 of 2015, M.P.Nos.1 and 1 of 2015 - Dated:- 3-7-2015 - T. Raja, J. For the Appellant : Mr. V Sundareswaran For the Respondent : Mr. V Haribabu, Addl. Government Pleader (Taxes) ORDER There are two writ petitions, filed by M/s.Bhora Marbles, represented by its Authorised Signa .....

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remises Co-operative Society Ltd., 121-127, Kaji Syed Street, Masjid (West), Mumbai, registered dealer in the State of Maharastra, with TIN.No.27340688849 and the goods were cleared by the Clearing Agent in two lorries, bearing Registration Nos.TN 23 CA 2399 and TN 23 AU 1976, accompanied with KK Forms 52673 and 52675 and sale invoices, raised by the seller, on the petitioner, mentioning the destination with Tax Identification Number (TIN) and hence, the first respondent ought not to have interf .....

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erated under the Sixth Schedule, the petitioner opted to download the Transit Passes from the Tamil Nadu Commercial Tax Website on 12.06.2015 at 15.53 P.M., and 16.21 P.M. However, by mistake, the lorry drivers have failed to take the passes with them. In the mean while, when the vehicles were proceeding in the National High Ways towards Bangalore, the first respondent has detained the same, along with the goods and issued the impugned proceedings, dated 12.06.2015, on the following grounds, &qu .....

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to collect tax, under the TNVAT Act, with compounding fee, which is twice the amount of tax, ordered that the goods shall not be released, till the payment of tax and other fees. 5. Learned counsel for the petitioner submitted that the first respondent is not the concerned authority to detain the goods. In support of his submission, he also relied on the order passed by this Court in W.P.No.17530 of 2015, dated 24.06.2015 [M/s.K.W.Engineering & Signs Pvt. Ltd., v. The Deputy Commercial Tax O .....

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to pay One Time Tax for the release of the goods. According to him, even after the payment of One Time Tax, for the release of the goods, it would be difficult for the petitioner to recover the amount, as he was not belonging to the State of Tamil Nadu. If the petitioner is a registered dealer in the State of Tamil Nadu, he would be in a position, to get his tax adjusted and therefore, no such condition can be imposed against the petitioner, for release of the goods. On the other hand, the petit .....

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Forms and Invoices. Since the total costs of the goods, ladened in the vehicles, have not been properly mentioned in the Invoices and also not properly entered in the KK Forms, the first respondent, raising suspicion, with regard to evasion of tax, has rightly detained the goods and therefore, if the petitioner is very particular of the release of the goods, he may be directed to pay One Time Tax and thereupon, it is for him to contest the matter, as per law. 8. Heard the learned counsel for th .....

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