TaxTMI 
TaxTMI 
2019 (2) TMI 124
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....by heating them to a certain degree and the resultant product is known as "Dried Chick Peas". According to the petitioner, this would have to be classified only under Chapter 0713 of HSN. The petitioner had transported the dried chick peas from Salem to Dindigul. The petitioner had not filed any E-Way bill in view of the exemption statutorily granted. While so, the consignment of the dried chick peas sent by the petitioner was intercepted by the fourth respondent on 21.12.2018. The fourth respondent seized the goods and also detained the vehicle in which the goods were being transported. The fourth respondent took the view that what was transported by the petitioner comes under the classification (fried or roasted grams) falling under....
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....any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods." Section 129(1) of the Act reads as under : 129.(1)Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, ....
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....ted grams. 6. The Commissioner of Commercial Taxes, Chennai has issued a notification bearing Rc.No.085/2016 Taxation A1, dated 12.07.2017 notifying the Deputy Commissioner, Assistant Commissioner, State Tax Officer, Deputy State Tax Officer as the Proper Officer to exercise the powers and perform the functions conferred on them under Tamil Nadu Goods and Services Tax Act, 2017 and the rules made thereunder and to exercise the powers under Section 129 of the Act in the matter of detention, seizure and release of goods and conveyances in transit. Therefore, there cannot be any doubt that the fourth respondent is the notified Proper Officer in this case. But then, the issue that arises for consideration is whether the inspecting squad offi....
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....taken only by the jurisdictional assessing officer. 9. The learned counsel appearing for the writ petitioner submitted that they would not press for refund of the amount that were already paid by them and that they would abide by the ultimate outcome of the proceedings that may be initiated by the third respondent in this regard. This submission of the learned counsel for the writ petitioner is placed on record. 10. Recording the undertaking given by the petitioner's counsel, the proceedings impugned in this writ petition stand quashed. This writ petition is allowed. The matter cannot rest there. The learned counsel for the writ petitioner would strongly press that this Court will have to direct the Commissioner of Commerci....