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2015 (12) TMI 1339 - MADRAS HIGH COURT

2015 (12) TMI 1339 - MADRAS HIGH COURT - TMI - Detention of goods - Evasion of tax - Held that:- Goods transported from Gujarath already reached the destination of the petitioner's factory at Pondicherry and the petitioner who received the goods voluntarily appeared before the authority for obtaining necessary seal in the transport documents. There is no other allegation with regard to evasion of tax pointed out by the authority in the impugned goods detention notice - since there is no evasion .....

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G.D.No.3604 dated 12.11.2015 and quash the same and direct the 1st respondent to release the goods along with vehicle No.TN 34 U 6419 dated 12.11.2015. 2. The case of the petitioner is that the petitioner who is a registered dealer under TNVAT Act PVAT Act and CST Act and engaged in the manufacturing of plastic goods, placed purchase orders for supply of plastic granuls from one M/s.Merit Polymers Unit-II, Nani Daman, Gujarath and on the basis of the purchase order, the above consignment was tr .....

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nd hence the petitioner voluntarily sent the driver of the vehicle to get the seal in the said document. On noticing that no such seal was affixed, the detention order came to be passed by the authorities, against which the petitioner is before this Court. 4. According to the learned counsel for the petitioner, there is no evasion of tax noticed by the authorities at any point of time since the transaction is interstate in nature. He further submitted that the goods were transported all the way .....

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of the petitioner upon production of all the documents, refused to release the goods. 5. The learned Additional Government Pleader , on the other hand submitted that the petitioner did not produce relevant documents, hence the detention is proper, so as to collect the genuine tax from the petitioner. 6. I have heard both sides. 7. It is brought to the notice of this Court that the goods transported from Gujarath already reached the destination of the petitioner's factory at Pondicherry and t .....

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