https://www.taxtmi.com/caselaws?id=333104 Detention of goods was found unjustified where the consignee produced the invoice, e-SUGAM form and online Form-LL, and the transit pass could be verified online under Rule 15(17) of the Tamil Nadu Value Added Tax Rules. The documents identified the petitioner as consignee, showed Mangalore as the place of delivery, and reflected the transaction trail from Andhra Pradesh to Karnataka. The Court held that the respondent should verify the documents already produced rather than continue detention, and directed release of the goods. en-us Tue, 27 Sep 2016 00:00:00 +0530 Tue, 04 Oct 2016 13:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333104 Detention of goods was found unjustified where the consignee produced the invoice, e-SUGAM form and online Form-LL, and the transit pass could be verified online under Rule 15(17) of the Tamil Nadu Value Added Tax Rules. The documents identified the petitioner as consignee, showed Mangalore as the place of delivery, and reflected the transaction trail from Andhra Pradesh to Karnataka. The Court held that the respondent should verify the documents already produced rather than continue detention, and directed release of the goods. Case-Laws VAT and Sales Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333104