https://www.taxtmi.com/caselaws?id=288178 Goods detained during transport with valid invoices and transport documents were held not liable to detention where the officers acted on suspicion without adequate grounds. The Madras High Court interpreted Circular No. 33/2014 and Rule 15 of the TNVAT Rules to conclude that roving squad or checkpost officers could not justify detention or proceed mechanically to compounding under Section 72 without proper statutory basis. The court set aside the detention notices and directed immediate release of the goods on production of the order copy. en-us Thu, 25 Jun 2015 00:00:00 +0530 Mon, 25 May 2020 10:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288178 Goods detained during transport with valid invoices and transport documents were held not liable to detention where the officers acted on suspicion without adequate grounds. The Madras High Court interpreted Circular No. 33/2014 and Rule 15 of the TNVAT Rules to conclude that roving squad or checkpost officers could not justify detention or proceed mechanically to compounding under Section 72 without proper statutory basis. The court set aside the detention notices and directed immediate release of the goods on production of the order copy. Case-Laws VAT and Sales Tax Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288178