2016 (12) TMI 563

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Kanmani Annamalai, learned Additional Government Pleader, who accepted notice for the respondent on 23.11.2016, obtained written instructions from the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner challenged a goods detention notice and the consequential compounding notice dated 31.10.2016 issued by the respondent. 3. The consignme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... After crossing the Puzhal Out Check Post, the vehicle should proceed towards West Bengal and leave the State of Tamil Nadu. However, the vehicle was found within the Tamil Nadu border at Vadakarai on 28.10.2016. Therefore, the vehicle had been detained and the compounding notice has been issued on the ground that there is a violation of Section 70(2)(b) of the Tamil Nadu Value Added Tax Act, 200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g with full load as per the invoice. There is no allegation that the consignments were neither offloaded nor partially off loaded nor in the process of being off loaded. The explanation given by the petitioner was that the driver's wife had fallen sick, that he had to attend to her and that therefore, there is a delay. However, this explanation appears to be not fully substantiated. 7. Howeve....