2015 (10) TMI 1995

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.....2015 and to direct the respondent to collect taxes on the value of the invoices accompanied with the goods vehicle or as per the market commercial value of the goods, after providing the inventory of goods noticed at the time of physical verification of goods on 13.08.2015 and release the goods. 3. The petitioner company is carrying on the business of transporting goods from Delhi to Chennai. The petitioner has transported parcel of goods belonging to various dealers in Chennai and Pondicherry, who have purchased goods like electrical and electronics and general goods from the sellers in Delhi, who issued sales bills. Both the buyers and sellers are registered dealers in their respective State. However, the respondent, has detained the ....

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....s bills were accompanied with the goods transported from Delhi, after verification of records, the respondent ought to have released the goods. However, the respondent has detained the same and the lorry was detained from 02.08.2015 to till date, without any valid reason. Hence, challenging the same, this writ petition is filed. 4. The learned counsel for the petitioner submits that the respondent has no powers to detain the goods when the goods are moved with proper records as required under the provisions of the Act. According to him, in view of detention of the goods and vehicle, the petitioner cannot operate their transport business in the State. The respondent also detained two consignments relating to the consignees who are doing b....

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....rned counsel on either side and perused the materials available on record. 9. Admittedly, the goods are detained from 02.08.2015. Till date, tax has not been quantified. Hence, for the purpose of release of goods, the respondent is directed to intimate the quantum of tax to be paid on receipt of a copy of this order and communicate the same to the petitioner within a period of one week from today and on such payment being made by the petitioner, the goods detained are directed to be released forthwith. However, it is made clear that the issue in question can be looked into by the assessing authority concerned by adopting proper adjudication process followed by a speaking order, which is yet to be made. Hence, such exercise shall be compl....