2015 (10) TMI 2471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ADEVAN For the Petitioner : Mr.V. Sundareswaran For the Respondent : Mr.V.Haribabu, AGP(T) O R D E R Heard the learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Taxes), who took notice for the respondents and with their consent, the writ petition is taken up for disposal. 2. This writ petition has been filed challenging the proceedings of the 1st res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e "Sheep Wet Blue Skins" were supplied/purchased from M/s ABCO Leathers Pvt. Limited, Ranipet, who are also registered dealer on the files of the Assistant Commissioner (CT), Ranipet Assessment Circle, under the provisions of the Act and the supplier made the supply vide delivery challan dated 24.08.2015. Each movement of goods was accompanied with proper documents. Finally, the supplier raised in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate the goods, which are more perishable have not yet been released till date. Hence, the petitioner is before this Court. 4. The learned counsel for the petitioner submitted that the impugned proceedings of the 1st respondent is contrary to law. Further, when the goods are accompanied with delivery challan/Form JJ, detention of goods is not justifiable. Further, according to him when the goods a....