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TMI Blog2015 (7) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... on 71(5)(a) of the TNVAT Act and that the composition of offence under Section 72 (1)(a) of the TNVAT Act is possible only in case of a dealer's failure to pay or attempt to evade any tax payable under the Act. It further states that failure to file monthly return for previous months is not an offence relatable to movement of the goods. Therefore, though, in the case on hand, requisite documents have been produced as stated above, the first respondent has not followed the above said procedure while detaining the goods. Further, this Court also, on perusal of the typed set of papers filed in support of the writ petition, is able to see the TIN Number mentioned in the Invoices, as it is admittedly mentioned as TIN No.33270460111 of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 39,10,400/- excluding CST. Whileso, the first respondent intercepted the said vehicle carrying the goods at Kandamangalam Check Post and thereafter, detained the goods vide goods detention Notice No.3549/2015-16, dated 05.06.2015, on the ground that the goods moved from Mewat, Haryana, to various dealers of Indian Oil Corporation in Tamil Nadu and Puducherry, without valid documents and therefore, the transaction is suspected. 4. While narrating so, learned counsel for the petitioner brought to the notice of this Court the detention notice dated 05.06.2015 of the Deputy Commercial Tax Officer, Kandamangalam Check Post, wherein it is stated that the goods transported by the goods vehicle are not accompanied by the documents as prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Mewat, Haryana, to various places of Tamil Nadu and Puducherry. By admitting so, he further stated that the respondents ought not to have detained the goods, as the requisite documents as prescribed in Section 67 of the TNVAT Act have been annexed along with the Invoices for the goods and in the said Invoices, TIN Number of the consignee has been properly mentioned, therefore, a direction may be issued to release the vehicle. 6. Before proceeding further, given the facts of the case, Section 67(5) of the TNVAT Act and Rule 15(3) of the TNVAT Rules need perusal and are extracted as under: Section 67(5) --- The documents referred to in sub-sections (2) and (3) are bills of sale, or delivery notes, or such other documents, as may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent at Kandamangalam check post. Therefore, the detention order passed by the first respondent on the ground that the detained vehicle was not having the requisite documents cannot stand to any good reason as stated above. 7. In this context, it is useful to refer to the judgment of this Court in Siemens Limited v. Assistant Commissioner (Commercial Taxes) (Enforcement), Madurai (2012 (51) VST 124 Mad), wherein it has been held that if at all the authorities were under the impression that the assessee was evading payment of tax under law, it was always open for them to initiate proceedings by issuing a show cause notice and making an appropriate assessment, however, it was not open for the check post office to demand the compounding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offence not relatable to the said movement of the goods. A cursory reading of the above said part of the circular depicts that movement of goods accompanied with a valid invoice satisfies the provisions of Section 68 of the TNVAT Act and thus, there is no offence falling under Section 71(5)(a) of the TNVAT Act and that the composition of offence under Section 72 (1)(a) of the TNVAT Act is possible only in case of a dealer's failure to pay or attempt to evade any tax payable under the Act. It further states that failure to file monthly return for previous months is not an offence relatable to movement of the goods. Therefore, though, in the case on hand, requisite documents have been produced as stated above, the first respondent has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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