TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Petitioner prevails in goods detention case over documentation dispute.</h1> <h3>Reyna multiple Sales Lohgins Rep. By its Propreitrix, Coimbatore Versus The Deputy Commercial Tax Officer, Katpadi Check Post, Katpadi</h3> Reyna multiple Sales Lohgins Rep. By its Propreitrix, Coimbatore Versus The Deputy Commercial Tax Officer, Katpadi Check Post, Katpadi - TMI Issues:Challenge to goods detention notice due to lack of acceptable documents.Analysis:The petitioner contested a goods detention notice issued by the respondent concerning the transportation of Rice Bran Oil. The initial notice highlighted the absence of specific details, such as the TIN number, leading to the goods' detainment. The petitioner, a registered dealer in Tamil Nadu, clarified the transaction involving a buyer in Karnataka and goods sourced from Andhra Pradesh, destined for Mangalore. The petitioner explained the deviation in the transportation route via Katpadi due to unrest in Bangalore, necessitating the goods' passage through Coimbatore and Ullal to reach Mangalore.The petitioner presented the e-SUGAM FORM from the Department of Commercial Taxes, Karnataka, to support their claim. Despite the respondent's insistence on additional forms, the petitioner argued that as buyers, they were not obligated to provide certain documents. The respondent, however, maintained their position based on the petitioner's alleged failure to produce a transit pass, prompting a representation from the petitioner citing compliance with TNVAT Rules.Upon review of the contractual arrangements and supporting documentation, including the Invoice and Form-LL, the court concluded in favor of the petitioner. Acknowledging the legitimacy of the transaction and the provided forms, the court directed the respondent to release the detained goods upon verification of the submitted documents. The judgment favored the petitioner, emphasizing the importance of considering the established facts and documents to facilitate the release of the goods.
TaxTMI 
TaxTMI 
