TMI Blog2015 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ress, TIN Number and CST Number, was not found, violating Rule 5 of TNVAT Act 2006 and thereby, goods were retained – However, petitioner submitted that in order to avoid further loss of time, petitioner was prepared to pay one time tax reserving his right to challenge impugned order – Held that:- respondent submitted that if petitioner comes forward to pay one time tax for release of goods, on pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Tax Officer, Katpadi Checkpost, in G.D.No.1548/2014-15 dated 28.06.2015, in and by which, the Deputy Commercial Tax Officer, Katpadi Checkpost, on verification of the bills, delivery address, TIN Number and CST Number - not noted, found that there is violation of Rule 5 of TNVAT Act 2006 and therefore, he has ordered to retain the goods, however, he has come to the conclusion that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner. Adding further, the learned counsel for the petitioner would submit that ignoring these aspects, the fourth respondent issued Goods Detention Notice in Form No.041 in No.1548/2015-16 dated 27.06.2015 for the following reasons:- The goods transported from Rajamundry A.P to Namakkal. The delivery address to be verified. TIN No. and CST No. not noted in the invoice. Hence the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the goods. 6. Recording the submissions made by both the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), this court directs the petitioner to pay the one time tax before the Assessing Officer and on showing the proof of payment of one time tax, the 4th respondent is directed to release the goods. It is left open to the petitioner to challenge the cor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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