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TMI Blog2015 (6) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Tax Officer, Enforcement-Roving Squad-I, Coimbatore and to quash the same as illegal and against the provisions of the Act. Writ Petition No.18410 of 2015 is filed by M/s M.P.Agency represented by its Proprietor Mr.M.S.Maranadu, Madurai challenging the impugned goods detention notice in GDR No.82/2015-16 dated 18.6.2015 issued by the Deputy Commercial Tax Officer, Checkpost Officer, K.G.Chavady (incoming), Coimbatore and to quash the same as illegal and against the provisions of the Act. 2. Learned counsel for the petitioners, assailing the impugned orders, submitted that M/s Raj Glass & Plywoods, a registered dealer on the files of the Assistant Commissioner (CT), Oppanakara Street Assessment Circle, Coimbatore with TIN No.334518 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for levy of central sales tax at concessional rate of 2% against production of declaration in Form ''C'' by the petitioner. Based on the said documents, when the goods were moved through a vehicle bearing Registration No.TN 29 A 6989, the vehicle was intercepted by the Deputy Commercial Tax Officer, K.G.Chavady (Incoming), Coimbatore on the ground that the goods transported from Kerala are not covered in the Form ''B'' certificate of the petitioner. Since the transactions were suspected, the consignments were detained by the respective authority. 3. Continuing his arguments, the learned counsel also submitted that without even issuing the goods detention notices to the drivers of the vehicles, show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yam). In support of his submissions, he has also placed on record an unreported order in W.P.No.937 of 2015 dated 3.3.2015 (M/s Tristar Kitchens (P) Ltd., represented by its Authorised Signatory v. The Deputy Commercial Tax Officer, Ranipet (IN) Checkpost, Serkadu, Katpadi Taluk) for immediate release of the goods. 4. Per contra, the learned Additional Government Pleader for the respondents, while meeting the contentions raised by the petitioner that the second respondent has no jurisdiction or authority, as he is not the assessing authority to compound the offence on receiving the amount, is unable to give any reply. 5. Heard the submissions on either side. In this context, it is necessary to extract the relevant paragraphs of the Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. 3. The above illegal act of the Roving Squad amounts to harassment of dealers/transporters concerned and tarnish the image of the department. Therefore, all the Enforcement officials are instructed to carry out the vehicular check at check posts, check points and by Roving Squads in a diligent and prudent manner and book offences and compound the same under the correctly applicable statutory provisions. Wherever necessary action is to be taken by the assessing authority, a report has to be sent to the assessing authority. In case, the nature of transaction is suspicious and requires further investigation and inspection/audit, proper Investigation File need to be opened and sent to the higher authorities and surprise inspection carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt documents, namely, invoices raised by M/s S.N.Traders, Chennai on M/s Kothari Impex, Coimbatore and the goods with the said invoice moved from Chennai through a vehicle bearing Registration No.TN 20 BM 1042 on 18.6.2015 in respect of the petitioner in the first writ petition and the goods in respect of the invoice and delivery note raised by the Kerala dealer were moved through a vehicle bearing Registration No.TN 29 A 6989 in respect of the petitioner in the second writ petition, therefore, when the goods have been properly accompanied by valid transport documents, the second respondent ought not to have detained the goods on mere suspicion rather than on certainty. It is also further relevant to extract Rule 15(1) & 15(4) of the TNVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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