2017 (8) TMI 760

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.....P.Rajkumar For the Respondents : Mr.K.Venkatesh ORDER The petitioner is aggrieved by the compounding notice dated 19.04.2017 issued by the first respondent, wherein the petitioner was called upon to pay 5% tax of Rs. 37,250/- and compounding fee of Rs. 74,500/- on the reason that the Value Added Tax at the rate of 5% has not been collected and instead Central Sales Tax at 2% alone has be....

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....e at Pondicherry. He further pointed out that all the necessary documents viz., Goods Consignment Note, invoice and Transit Pass were made available for the inspection of the first respondent and in spite of such production, the first respondent has chosen to pass the impugned order. The learned counsel appearing for the petitioner further submitted that at any event, the first respondent cannot t....

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....he first respondent that the necessary documents are not available in the vehicle which transported the goods. On the other hand it is admitted by the first respondent that the consignor is the Steel Authority of India Limited, Salem and on verification of records, the driver of the vehicle produced the Goods Consignment Notce, Invoice No. H 1 703 dated 18.04.2017 and Transit Pass dated 18.04.2017....

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....view, is not the role of the Check Post Official and on the other hand it is for the Assessing Officer of the concerned assessment circle to consider and decide. Therefore I find every force in the contention raised by the learned counsel for the petitioner for release of the goods. 6. Accordingly, this writ petition is allowed and the impugned proceedings is set aside. Consequently, the first ....