2015 (10) TMI 1994

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.... G.D. Nos.1591, 1592 and 1593/2015-2016 respectively dated 26.8.2015 and to direct the respondent to release the goods along with the respective goods vehicle without insisting for payment of tax and compounding fee. 3.1 The petitioner Company is involved in the business of Solar Power Systems. The company is registered under Local Sales Tax Law of the State and under CST Act, 1956. While the head office of the petitioner Company is situate at Mumbai, the local branch is registered in the office of the Assistant Commissioner (CT), Anna Salai Assessment Circle under TNVAT Act and CST Act, 1956. The petitioner Company is regularly filing monthly returns and paying tax, as required under Section 21 of the Act. 3.2 The petitioner Company ....

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....s G.R.Thanga Maligia, Trichy District. 3.5 Further, according to the petitioner, the respondent, being the Check Post Authority, had intercepted the goods vehicles in question at Katpadi Check post and inspected the documents accompanying the consignments and carried by the transport vehicles. Having found that the documents accompanying the consignments were defective, the respondent detained the goods along with the goods vehicles in the Katpaid Check Post premises, by issuing the Goods detention notices. 3.6. The petitioner further averred that pursuant to the said notices, the respondent had issued detailed Goods Detention Notices dated 26.08.2015, which are impugned herein, directing the petitioner to pay one time tax of Rs. 61,7....

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....ad violated the provisions of TNVAT Act and Rules are without any legal basis. 4.3 Besides, according to the learned counsel for the petitioner, the impugned sale is an inter-state sale originated from the State of Telengana and transactions in the nature of inter-state trade and commerce, falling under Section 3(b) of the CST Act, and hence, there is no scope for levy of tax in the State of Tamil Nadu. 4.4. Adding further, learned counsel for the petitioner would submit that in view of the fact that there is no tax liability on the impugned transactions in the State of Tamil Nadu, there is no question of attempting to evade payment of tax attracting levy of tax and compounding fee under Section 72(1)(a) of the Act. 4.5. Besides, a....