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M/s. Macro Hitech Engineering Versus The Commercial Tax Officer, Villupuram and The Assistant Commissioner (CT) , Chennai

2015 (12) TMI 1475 - MADRAS HIGH COURT

Detention of goods - petitioner has not raised any inter-state sale invoice or delivery notice in Form JJ required under CST Act - Imposition of compounding fees - Held that:- petition stands disposed of with a direction to the respondents to release .....

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. - Writ Petition No: 28262 of 2015 - Dated:- 8-9-2015 - MR. R. Mahadevan, J. For The Petitioner :: M/s. P. Rajkumar For The Respondents :: Mr. A.N.R. Jayaprathap, Government Advocate Heard the learned counsel appearing for the petitioner and Mr.ANR. .....

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of the first respondent in GD No: 1070/2015-2016 dated 31.08.2015 and to direct the respondents to release the goods without insisting on one time tax or compounding fee. 3. The petitioner firm is an authorized dealer in electrical goods, transformer .....

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placed orders with M/s. Mahindra CIE Automotive Ltd. Pune. As instructed by the petitioner, M/s. Mahindra CIE Automotive Ltd., Pune, had shipped the goods to M/s.MRF Ltd. Puducherry, vide Tax Invoice No: 601500449 dated 27.8.2015. According to the p .....

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ipt, 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 .....

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for issuance of a writ of certiorarified mandamus to call for the impugned proceedings of the first respondent in GD No. 1070/2015-2016 dated 31.08.2015 and quash the same as issued without authority of law and further direct the first respondent to .....

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by proper bill, the 1st respondent has no authority 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 .....

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the petitioner in Chennai and the same invoice indicates that the goods are to be delivered to M/s. MRF Ltd. Puducherry and that there is no sale invoice, much less inter-state sale invoice or any delivery note raised by the petitioner to show that t .....

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