9911796707
TMI Blog2015 (5) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... n its reply dated 24.10.2014, stating that M/s.Tansun Agency has applied for TNVAT registration and a copy of the acknowledgment has been annexed as Annexure-II. However, this has not been verified by the Authority till date and straight away, the impugned compounding notice has been issued. The other ground for detention, is that the goods will be released only after collecting tax and penalty. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on the file of the third respondent, has challenged the compounding notice dated 21.10.2014 issued by the first respondent. 3. The impugned compounding notice states that a vehicle bearing Reg. No.TN23BE 2215 was transporting Refrigerators from M/s.Whirlpool of India Ltd., Chennai-68 to M/s.Tansun Agency, No.269/1, A2 Senur Village, Katpadi, Vellore-632 006 and the vehicle was intercepted on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was attached as Annexure-II. The second contention is that in Ground No.(iv) of the detention notice, it is stated that the goods will be released only after collecting tax and penalty. This according to the petitioner is contrary to Circular No.33/2014 issued by the Principal Secretary/Commissioner of Commercial Taxes, dated 17.07.2014. 5. Heard the learned Additional Government Pleader on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for detention of goods, based on which, the first respondent became suspicious about the transport of goods. The petitioner has clearly explained in its reply dated 24.10.2014, stating that M/s.Tansun Agency has applied for TNVAT registration and a copy of the acknowledgment has been annexed as Annexure-II. However, this has not been verified by the Authority till date and straight away, the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Principal Secretary / Commissioner of Commercial Taxes, Chepauk, Chennai, dated 17.07.2014 and consequently, such reason assigned in the grounds of detention is held to be illegal. However, it is open to the first respondent to verify the statement made by the petitioner stating that the Consignee has applied for registration as per Annexure-II, which had been annexed to the reply dated 24.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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