2016 (6) TMI 748

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Oil) from Chennai Port to Puducherry. 2. Heard the learned counsel appearing for both sides. 3. Admittedly, the petitioner's vehicles (viz., Trucks), which were transporting the abovesaid goods, were not authorized to enter the Kottakuppam Check Post, but, when the vehicles entered through the Check post, the same were detained along with its goods on the ground of evasion of tax, and the same was demanded from the petitioner. This order was challenged, and this Court, while considering the interim relief, regarding release of detained goods and vehicles, heard both sides in detail, and passed an order on 25.06.2015. For better appreciation, the said order is quoted as hereunder:- "These four writ petitions have been file....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry, inbond transfer invoice, e-transit pass in Form LL and other relevant documents on 11.06.2015, the first respondent intercepted the vehicle and detained the same on following defects: a) The driver of the vehicle has not produced the interstaste transport permit for movement of vehicle from Chennai via ECR Road with exit at Kandamangalam Checkpost. b) The movement in the Transit pass does not specify the route of the transport of goods. c) The existence of the registered place of business at Pondicherry and filing of returns is not proved when surreptious movement of oil taxable at 5% in Tamil Nadu state and taxable at Pondicherry Union Territory is unearthed by the Checkpost Officer. d) Original of i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tificate for import in Chennai Harbour and transport to Pondicherry Union Territory is not produced to the Checkpost Officer. The same is not required under Section 69 (7)(d) of the TNVAT Act. Defect No.(e) that the transport on import is not entered into and verified by the Commercial Tax Officer stationed at the Harbour exit gate and Defect No.(f) that Form KK Delivery Challan is not signed by the Authorised signatory of the Forwarding and clearing agent and the Load Number of the transport is not mentioned, also irrelevant. Therefore, the respondent is directed to release the goods on production of the order copy pending disposal of the writ petitions. " 4. From the above referred order, it is evidently clear that the Court has consid....