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Navbharat Marbles Versus The Deputy Commercial Tax Officer

2016 (1) TMI 470 - MADRAS HIGH COURT

Detention of goods - driver of the vehicle has handed over some wrong invoice pertaining to some other goods of the respondent due to inadvertence - Held that:- Admittedly, the goods are detained from 16.09.2015. Till date, tax has not been quantifie .....

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, the goods detained are directed to be released forthwith. As far as the compounding fee is concerned, it is open to the petitioner to adjudicate the same in the manner known to law. - Petition disposed of. - W.P.No.30612 of 2015 - Dated:- 9-10-2015 .....

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), who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal. 2.The writ petition has been filed under Article 226 of the Constitution of India challenging the proceedings dated 16.09.2015 and .....

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the said suppliers along with necessary documents on 29.08.2015 and 30.08.2015. When the tiles were moved from the harbour to the petitioner's location at Puducherry by Goods Vehicle bearing No.TN 21 AY0204 through Chennai, the vehicle was inter .....

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goods of the respondent due to inadvertence. Actually, the goods were accompanied with correct invoices and the same were addressed to the petitioner. However, the respondent has served the impugned detention notice on the driver demanding the petit .....

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the wrong invoice whereas the goods were accompanied with correct invoices showing the address of the petitioner. 4.2 That apart, according to the learned counsel for the petitioner, the respondent ought to have seen that Section 71(3)(d), (e) and 7 .....

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ed the principles of natural justice in coming to the conclusion that the petitioner Company has intended to evade Sales Tax on the sales in question without giving any opportunity. 4.4. Besides, according to the learned counsel for the petitioner, t .....

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The learned Additional Government Pleader (Taxes) on the other hand would submit that since the goods have not been accompanied with correct documents, the impugned detention notice came to be passed. 6. At this juncture, the learned counsel for the .....

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