2017 (8) TMI 760

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....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 been collected. In other words the crux of ....

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....at 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 take the role of the Assessing Authority and....

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....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. It is seen that the first respondent, while con....