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TMI Blog2015 (5) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... daram, Additional Government Pleader JUDGEMENT 1. With the consent of both sides, this Writ Petition is taken up for final hearing at the admission stage itself. 2. The petitioner has filed this writ petition praying for issuance of writ of certiorarified mandamus, to quash the Show Cause Notice for composition of offence dated 04.11.2014 and consequential Draft Compounding Notice dated 08.11.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich, the tax, which has been levied at 14.5%, is Rs. 1,08,750/-. 4. The learned counsel for the petitioner submitted that the vehicle was transporting 23000 litres of Lubricants Neutral oil from Navi Mumbai vide Invoice No.0064 dated 31.10.2014 to be delivered at Mahe and that the goods were accompanied by Goods Way Bill dated 31.10.2014. The consignment was also accompanied by transit pass in Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Merely because, the driver of the vehicle had gone into Sidco Sundarapuram will not make the transportation of goods in any manner as illegal or in contravention of the provisions of the Act. However, without submitting their objection, the petitioner has approached this Court directly. In the light of the above facts, this Court is of the view that the petitioner should be directed to submit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir objection in writing to the show cause notice dated 04.11.2014 and explain their stand with supportive documents. If the petitioner complies with both the conditions, then the vehicle in question shall be released forthwith and thereafter, the respondent shall consider the petitioner's objection/explanation to the show cause notice and pass orders on merits and in accordance with law, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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