2015 (12) TMI 1475

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....For The Respondents :: Mr. A.N.R. Jayaprathap, Government Advocate Heard the learned counsel appearing for the petitioner and Mr.ANR.Jayaprathap learned Government Advocate, who took notice for the respondents. With the consent of the learned counsel on either side, the writ petition itself is taken up for final disposal. 2. This writ petition is filed challenging the proceedings of the firs....

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....alling under Secion 3 (b) of the CST Act. However, when the goods were moving, it was intercepted by the 1st respondent on 31.08.2015. On verification of the tax invoice and the transport receipt, the 1st respondent issued the goods detention notice G.D. No: 1070/2015- 16 dated 31.08.2015 alleging that the goods were transported from M/s. Mahindra CIE Automotive Ltd. Pune, to the petitioner in Che....

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....y proper bill, the 1st respondent has no authority to detain the consignment which was moved by way of sale in transit from one State to another and, therefore, the impugned proceedings of the 1st respondent demanding tax and compounding fee cannot be sustained. 6. On the other hand, the learned Government Advocate appearing for the respondents submits that the invoice produced on interception ....