https://www.taxtmi.com/caselaws?id=261544 Goods in transit accompanied by sale bills and the prescribed documents under Section 67(5) of the Tamil Nadu Value Added Tax Act, 2006 could not be detained merely on an unsupported allegation of route deviation. The detention and compounding notices referred to suspicious movement and alleged tax evasion, but did not show non-compliance with the statutory document requirement or any express legal authority permitting interception on that ground. In the absence of a demonstrated statutory basis for detention, the notices were held unsustainable and were set aside, with release of the goods and vehicles directed. en-us Fri, 19 Jun 2015 00:00:00 +0530 Wed, 15 Jul 2015 06:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261544 Goods in transit accompanied by sale bills and the prescribed documents under Section 67(5) of the Tamil Nadu Value Added Tax Act, 2006 could not be detained merely on an unsupported allegation of route deviation. The detention and compounding notices referred to suspicious movement and alleged tax evasion, but did not show non-compliance with the statutory document requirement or any express legal authority permitting interception on that ground. In the absence of a demonstrated statutory basis for detention, the notices were held unsustainable and were set aside, with release of the goods and vehicles directed. Case-Laws VAT and Sales Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261544