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TMI Blog2014 (9) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... rty to proceed further in respect of the composition notices issued to the respective petitioners, and the petitioner in all the writ petitions is also granted liberty to contest the same on merits and in accordance with law - Decided in favour of assessee. - Writ Petition Nos. 17913 to 17917 of 2014 and M.P.Nos.1, 1, 1, 1 and 1 of 2014 - - - Dated:- 8-7-2014 - M. Sathyanarayanan,JJ. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he vehicles were intercepted by the respondent near Red Hills Toll Plaza and detained vide individual proceedings dated 1.7.2014, claiming that each lorry has not crossed the check-post and that the invoices reveal that the goods were undervalued and also stating that the tax paid for the month of May, 2014, is meagre and consequently, the proceedings relating to detention of goods transported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned proceedings dated 1.7.2014. 4. The learned Counsel appearing for the petitioner, has drawn the attention of this Court to Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006, and would submit that Section 67 speaks about the establishment of check post or barrier and inspection of goods while in transit, and as per sub-section 4, if the tax is paid or the security is furnished, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes) appearing for the respondent, who would submit that technically speaking, these writ petitions have become infructuous for the reason that notices of composition have been issued against the petitioner in all the writ petitions and the liberty open to them, is to work out their remedy in the manner known to law. 7. This Court, after hearing the rival submissions and upon perusal of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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