2016 (9) TMI 1242 - HC - VAT and Sales Tax

Release of detained goods - Form JJ - the goods transported from Sultanpur to Chennai were accompanied by defective documents more particularly that the consignee has not submitted the online Form JJ - Held that - It is not in dispute that the Commissioner of Commercial Tax issued a circular to Check Post Officers as well as Assessing Officers, as a guiding principle, as to how the documents have to be verified and as to what are the records required to be produced by the transporter while the goods cross a check post. It has been observed in the circular that if certain forms are not available, then it is open to the officers to see the other records available, which are accompanying the goods, take note of any earlier movement of similar goods and render a decision. Admittedly, the computer generated Form JJ was not produced and the petitioner produced the invoice and the lorry receipt and these are records, which can be taken into consideration by the fourth respondent in terms of the amended Rule 15 - the fourth respondent is directed to release the goods as well as the vehicle - petition allowed - decided in favor of petitioner.

Summary

Issues: Detention of goods due to defective documents, interpretation of relevant rules and circulars, release of goods.

In the present case, the main issue revolves around the detention of goods due to defective documents, specifically the absence of the online Form JJ during transportation from Sultanpur to Chennai. The circular issued by the Commissioner of Commercial Tax serves as a guiding principle for officers regarding document verification and necessary records to be produced by transporters at check posts. The circular allows officers to consider alternative records if certain forms are unavailable, such as noting any prior movement of similar goods to make a decision. However, the fourth respondent detained the goods solely based on the absence of the online Form JJ, disregarding other valid documents presented by the petitioner, including the invoice and lorry receipt.

The judgment highlights the importance of adhering to the amended Rule 15 under the Tamil Nadu Value Added Tax Act, 2006, which specifies the documents required for transportation, including a bill of sale or delivery note in Form JJ, a transporter's waybill in Form MM, and a goods vehicle record or trip sheet. Despite the absence of the computer-generated Form JJ, the petitioner's submission of the invoice and lorry receipt should have been considered valid under the amended rule. Consequently, the court allowed the writ petition, set aside the impugned order, and directed the fourth respondent to release the goods and vehicle immediately upon the production of a copy of the court's order, with no costs imposed. This comprehensive analysis of the judgment addresses the issues of goods detention, interpretation of rules and circulars, and the subsequent release of goods, ensuring a fair and just resolution in the matter.