Court orders release of detained vehicle upon tax payment & objection submission. Route deviation not illegal. Decision within 3 weeks.

The court directed the respondent to release the petitioner's detained vehicle upon payment of the demanded tax and submission of objections to the Show Cause Notice. The petitioner was instructed to clarify the situation with the respondent, emphasizing that the mere deviation from the route did not render the transportation illegal. The respondent was ordered to consider the objections and make a decision within three weeks. The writ petition was disposed of with these directions, and no costs were imposed.

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Issues:
1. Quashing of Show Cause Notice for composition of offence and Draft Compounding Notice.

Analysis:

The petitioner filed a writ petition seeking to quash the Show Cause Notice and Draft Compounding Notice issued by the respondent regarding an alleged offence under the Tamil Nadu Value Added Tax Act, 2006. The petitioner's vehicle was detained for verification as it was suspected of deviating from its intended route. The notices demanded a total amount of Rs. 3,26,250, including a tax component of Rs. 1,08,750. The petitioner contended that the goods being transported were accompanied by proper documents, including an invoice, Goods Way Bill, and transit pass issued by the Karnataka Government. The petitioner argued that the driver had briefly entered a different location to collect pending freight charges, which should not cast doubt on the legitimacy of the goods' movement.

The court noted that the impugned notices were the only communication from the respondent and directed the petitioner to submit objections to the show cause notice before approaching the court directly. The court emphasized that the mere entry of the vehicle into a different location en route did not render the transportation illegal. The petitioner was instructed to present their objections to the respondent to clarify the situation.

The petitioner expressed readiness to submit objections to the respondent but requested the release of the vehicle in the meantime to avoid financial hardship and potential damage to the goods. The court ordered the respondent to release the vehicle upon the petitioner's payment of the demanded tax and submission of written objections to the show cause notice. The respondent was directed to consider the objections and issue a decision within three weeks of receiving the petitioner's response.

In conclusion, the writ petition was disposed of with the above directions, and no costs were imposed. The connected miscellaneous petition was also closed as a result of the judgment.

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