TaxTMI 
TaxTMI 
2015 (7) TMI 1366
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.... of the TNVAT Act, 2006, without there being any deduction thereon by following the due process of law. 2.Mr.S.Kanmani Annamalai, learned Additional Government Pleader (T) takes notice for the respondents. 3.The petitioner is a registered dealer on the file of the Assistant Commissioner (CT), Ranipet-Sipcot Circle, the first respondent herein with TIN No.33924364052 and is also engaged in the business of trading granite slabs. It is also claimed that the petitioner is also having branch office at No.101/169, Jagadevi Main Road, G.Nagamangalam, Krishnagiri. In the course of business, the petitioner purchased polished granite - 2917 sq.ft. from one M/s.Silpa Granites and Tiles, Karukutty, Ernakulam, Kerala. The said goods were duly cove....
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....by the petitioner without any valid reason. In my considered view, the same is not capable of being fortified by this Court. In this regard, it is pertinent to refer to my earlier order passed in W.P.No.17530 of 2015 dated 24.06.2015, touching on the same issue, wherein I have held as follows: "6. Before proceeding further, given the facts of the case, Section 67(5) of the TNVAT Act and Rule 15(3) of the TNVAT Rules need perusal and are extracted as under: "Section 67(5) --- The documents referred to in sub-sections (2) and (3) are bills of sale, or delivery notes, or such other documents, as may be prescribed. Rule 15(3) --- For purposes of sub-section (3) of Section 64 and sub-section (5) of Section 67, the foll....
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....nt on the ground that the detained vehicle was not having the requisite documents cannot stand to any good reason as stated above. 7. In this context, it is useful to refer to the judgment of this Court in Siemens Limited v. Assistant Commissioner (Commercial Taxes) (Enforcement), Madurai (2012 (51) VST 124 Mad), wherein it has been held that if at all the authorities were under the impression that the assessee was evading payment of tax under law, it was always open for them to initiate proceedings by issuing a show cause notice and making an appropriate assessment, however, it was not open for the check post office to demand the compounding fee as a precondition for release of the goods. 8. In yet another decision, the A....
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....ory reading of the above said part of the circular depicts that movement of goods accompanied with a valid invoice satisfies the provisions of Section 68 of the TNVAT Act and thus, there is no offence falling under Section 71(5)(a) of the TNVAT Act and that the composition of offence under Section 72 (1)(a) of the TNVAT Act is possible only in case of a dealer's failure to pay or attempt to evade any tax payable under the Act. It further states that failure to file monthly return for previous months is not an offence relatable to movement of the goods. Therefore, though, in the case on hand, requisite documents have been produced as stated above, the first respondent has not followed the above said procedure while detaining the goods." ....