2016 (1) TMI 470

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the learned counsel appearing for the petitioner and Mr.S.Manoharan Sundaram, 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 proceedings dated 16.09.2015 and to direct the responde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e accompanied with correct invoices and the same were addressed to the petitioner. However, the respondent has served the impugned detention notice on the driver demanding the petitioner to pay tax at 14.5% on the value of the goods along with compounding fees. Aggrieved over the same, the petitioner is before this Court. 4.1 The learned counsel for the petitioner submitted that the driver of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent has grossly erred in demanding not only payment of tax, but also payment of compounding fee as conditions for release of the goods. Basing on these, the learned counsel for the petitioner has sought for allowing of the writ petition. 5. The learned Additional Government Pleader (Taxes) on the other hand would submit that since the goods have not been accompanied with correct documents, t....