2016 (1) TMI 144

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....nt : Mr. V Haribabu, AGP (T) ORDER Heard the learned counsel appearing for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader, (Taxes), who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal. 2.The writ petition has been filed under Article 226 of the Constitution of India challenging the Goods Detention Noti....

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....eck Post on 05.12.2015 at 0.10 a.m., and after scrutiny, the 2nd respondent on verification took an innocuous plea by stating as follows:- "Non stop in Hosur inward checkpost and Thoppur Check post. Genuineness to be verified". The 2nd respondent also issued Goods Detention Notice dated 05.12.2015 by stating that the goods along with the vehicle will be released only after collecting t....

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....his Court. 4.1 The learned counsel for the petitioner submitted that the 2nd respondent has failed to note that section 67(4) itself provides for release of goods on payment of tax, hence to sit tight over the matter, without affording an opportunity is high handed. 4.2 According to the learned counsel for the petitioner, though the goods were accompanied with proper documents, the 2nd respo....

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.... to be paid by the petitioner and on such payment, goods may be directed to be released. 7. This Court has considered the submissions made by the learned counsel on either side and perused the materials available on record. 8. Admittedly, the goods are detained from 05.12.2015. Till date, tax has not been quantified. Hence, for the purpose of release of goods, the 2nd respondent is directed ....