2015 (5) TMI 632

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....on either side, the writ petition is taken up for final disposal. 2. The petitioner in this writ petition challenges the goods detention order dated 26.11.2012. The goods, which were transported, were detained by the Check Post Officer, on the ground that goods were transported from Ahamedabad to Villupuram without valid records and the consignee, namely, Sai Agency, Villupuram, did not possess T....

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....sition of compounding fee under the provisions of Tamil Nadu Value Added Tax Act, 2006 does not arise. 3. The first respondent has filed a counter affidavit, stating that during the course of vehicular check carried out at the Checkpost on 26.11.2012, the documents accompanied in the vehicle was verified and it was noticed that the documents were defective and therefore, the goods were ordered to....

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....n violation of the provisions of the TNVAT Act, more particularly, when the consignor and the consignee have furnished the TIN numbers and the goods were also accompanied by proper records. 5. In the light of the stand taken by the petitioner, this Court is of the view that the petitioner should be granted an opportunity to contest the matter on merits. However, in order to safeguard the interest....