2015 (8) TMI 26

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....t Pleader (Taxes) ORDER This writ petition has been filed by M/s Kiran Distributors represented by its Proprietor challenging the impugned goods detention notice No.7087/2015-2016 dated 13.07.2015 in Form No.41 issued by the Commercial Tax Officer, Roving Squad-II, Enforcement (North), Chennai, the first respondent herein, in and by which the consignment of the petitioner had been detained o....

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....g value of Rs. 21,67,800/- inclusive of the central sales tax of Rs. 21,462/-. When the goods were despatched through truck bearing Registration No.RJ-19-GB-4008 from Jodhpur to Ahmedabad and from Ahmedabad to Chennai in the goods vehicle bearing Registration No.AP-04-TU-7189 engaged by the transporter M/s South Transport Company, Jodhpur, admittedly the goods were accompanied with invoice Nos.7 &....

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....u, has been regularly carrying the goods from Jodhpur to Chennai along with necessary documents as required under Section 69 of the TNVAT Act. In the present case also, it is not disputed by the first respondent that the goods were not accompanied with the requisite documents. But the only problem raised by the detention officer shows that the goods were transported in goods vehicle bearing Regist....

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.... whatsoever, although the goods moved from Jodhpur to Chennai via Ahmedabad, for the reasons best known to them, when they moved the goods from the vehicle bearing Registration No.RJ-19-GB-4008 to the vehicle bearing Registration No.AP-04-TU-7189, that has not been duly reflected in the subsequent invoices and cross checked in other check posts. 5. Be that as it may, when the petitioner has com....