Transit pass compliance defeated detention where no offloading or goods irregularity was shown during intra-State interception.

Surrender of the transit pass at the last check post satisfied the statutory requirement under Section 70(2)(b) of the Tamil Nadu Value Added Tax Act, 2006. Detention of the vehicle and goods could not be sustained merely because the vehicle was intercepted later inside the State, where there was no allegation of offloading, partial offloading, or any other irregularity and the invoice matched the full load being carried. The delay in crossing the border, by itself, was held insufficient to justify detention. The detention order was therefore set aside and release of the vehicle and goods was directed forthwith.

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Issues: Whether detention of the vehicle and goods was justified despite the transit pass having been delivered to the officer in charge of the last check post within the contemplated statutory framework under Section 70(2)(b) of the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The transit pass had been surrendered at the last check post, which amounted to compliance with the statutory requirement. The only basis for detention was that the vehicle did not leave the State immediately and was intercepted later within Tamil Nadu. There was no allegation of offloading, partial offloading, or any untoward incident affecting the goods, and the vehicle was admittedly carrying the full load as per the invoice. On these facts, the delay in crossing the border was held insufficient to justify detention.

Conclusion: The detention was not justified and the impugned order was set aside, with a direction to release the vehicle and goods forthwith.

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