https://www.taxtmi.com/caselaws?id=336661 Goods accompanied by an invoice and other transport documents cannot be detained merely because monthly returns were not filed, since such non-filing is not itself an offence connected to the movement of goods under the Tamil Nadu VAT framework. The proper course in that situation is action for return-filing default or provisional assessment, not detention. A Check Post Officer also cannot assume the role of an Assessing Officer and issue a compounding notice demanding tax and compounding fee where the statute provides separate remedies. The detention and compounding proceedings were therefore quashed, while the department was left free to proceed for any independent violation in accordance with law. en-us Mon, 19 Dec 2016 00:00:00 +0530 Tue, 27 Dec 2016 16:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336661 Goods accompanied by an invoice and other transport documents cannot be detained merely because monthly returns were not filed, since such non-filing is not itself an offence connected to the movement of goods under the Tamil Nadu VAT framework. The proper course in that situation is action for return-filing default or provisional assessment, not detention. A Check Post Officer also cannot assume the role of an Assessing Officer and issue a compounding notice demanding tax and compounding fee where the statute provides separate remedies. The detention and compounding proceedings were therefore quashed, while the department was left free to proceed for any independent violation in accordance with law. Case-Laws VAT and Sales Tax Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336661