2021 (5) TMI 88

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondent. 2.The petitioner challenges order of the sole respondent i.e. the State Tax Officer, Vellore and T.V.Malai, Roving Squad (SPL) dated 17.10.2020 and consequently seeks a direction to the respondent to refund an amount of Rs. 1,82,860/-, which has been collected as penalty. Not just the order but e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s moved from Chennai to Ambur, which is unregistered place of buyer as per invoices the destination place is mentioned as Ambur but as per E-Way bill delivery address mentioned as Bhosari, Maharashtra.' 4.My attention is also drawn to the delivery challan at page-22 of the document compilation to establish the destination of the consignment. The detention order under Section 129(3) of the Act....