2025 (7) TMI 2073

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....d counsel for the petitioner would submit that the petitioner is the registered dealer of TMT bars, under the Tamil Nadu Goods and Service Tax Act, 2017 (hereinafter referred to as the Act). They are the assessee on the files of Assistant Commissioner (ST), Manali Assessment Circle and are filing their monthly return through web site. While so, the petitioner has despatched the material vide e-invoice No. JR/24-25/7228 dated 21.01.2025 to M/s. Vigneswara Hardwares, No.587, 588, Kannimar Koil Street, Nanjundapuram Road, Coimbatore-641033. While so, the vehicle was intercepted by the Deputy Tax Officer-(Intelligence) Roving Squad III/Teax G, Coimbatore at around 11.30 P.M. on 24.01.2025 at Muthukaundanputhur, Coimbatore and after verifying th....

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....e vehicle of the petitioner and detained the goods. Further, he would submit that the without considering the objections of the petitioner, impugned proceedings came to be issued. In support of his contentions, he relied upon the decision of the Madurai Bench of this Court in W.P.(MD)No.1287 of 2019 dated 2019 dated 24.01.2019, Telangana High Court in W.P.No.2869 of 2021 dated 28.04.2021 and Allahabad High Court in W.P.No.277 of 2022 dated 03.10.2025 and prays to set aside the impugned order. 4. Per contra, the learned Government Advocate (Taxes) for the respondent submitted that in the case on hand, there is no necessity to travel 41 kms to deliver the goods, when the loading point from the actual point i.e., from Chinnavedampatti where....