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TMI Blog2015 (12) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... yaprathap, Government Advocate Heard the learned counsel appearing for the petitioner and Mr.ANR.Jayaprathap learned Government Advocate, who took notice for the respondents. With the consent of the learned counsel on either side, the writ petition itself is taken up for final disposal. 2. This writ petition is filed challenging the proceedings of the first respondent in GD No: 1070/2015-2016 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, when the goods were moving, it was intercepted by the 1st respondent on 31.08.2015. On verification of the tax invoice and the transport receipt, the 1st respondent issued the goods detention notice G.D. No: 1070/2015- 16 dated 31.08.2015 alleging that the goods were transported from M/s. Mahindra CIE Automotive Ltd. Pune, to the petitioner in Chennai and in the same invoice, the goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity to detain the consignment which was moved by way of sale in transit from one State to another and, therefore, the impugned proceedings of the 1st respondent demanding tax and compounding fee cannot be sustained. 6. On the other hand, the learned Government Advocate appearing for the respondents submits that the invoice produced on interception of the vehicle shows that the goods were transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h on condition that the petitioner pays the one time tax of a sum of Rs. 2,13,516/- (Rupees two lakhs thirteen thousand five hundred and sixteen only). As regards the compounding fee demanded, it is always open to the petitioner to agitate the same in the manner known to law. Consequently, connected miscellaneous petition is closed. There shall be no orders as to the costs. X X X X Extracts X X X X X X X X Extracts X X X X
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