9911796707
TMI Blog2015 (7) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Facia, Canopy Column & Building Cladding, Spreaders & Directional Signs) at various outlets of M/s.IOCL in the State of Tamil Nadu. Pursuant to this, the petitioner raised Invoice Nos.055 to 091, dated 29.05.2015, for supply of various steel items and other items and subsequently, they have despatched the goods to various dealers of IOCL in Tamil Nadu. Later on, the goods were consigned through one M/s.A.K.Road Linesvide, Consignment Note No.18, dated 29.05.2015, from Haryana to Tamil Nadu through Vehicle bearing Registration No.HR 74 2987. 3. It is the further claim of the petitioner that they have charged the applicable rate of Central Sales Tax (CST) on the sale price of the goods and that the aggregate invoice value of goods is Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court the Invoices issued by the petitioner Company, wherein the Consignee TIN number mentioned as TIN No.33270460111. Therefore, it is contention of the petitioner that when the respondent himself has admitted that the goods are moved from one State to another State, without looking into the Invoice to check whether the TIN Number has been properly mentioned or not, the said authority hurriedly passed the impugned detention order. As a result, the petitioner has been put to great-prejudice, therefore, the impugned detention order is liable to be set aside, he pleaded. 5. Mr.A.N.R.Jayapratap, learned Government Advocate (Tax), by accepting the notice on behalf of the respondents 1 to 3, admitted that the goods have been moved from Mewat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods under the transport are claimed to be sugarcane grown in his own land or on a land in which he has interest, or declaration signed by the agriculturist and by the registered dealer to whom the agricultural produce is transported." A mere reading of Section 67(5) of the TNVAT Act shows that at the time of transit, the owner of the vehicle should possess the bill of sale or delivery note. Again, a mere reading of Rule 15(3) also shows that the owner of the vehicle should possess a bill of sale and a goods vehicle record or trip sheet. In the case on hand, the driver of the detained vehicle was very much in possession of the Invoices as well as the LR Copy at the time of interception of the vehicle by the first respondent at Kandamangala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 68 of TNVAT Act and consequently, there is no offence falling under Section 71(5)(a) of TNVAT Act. Composition of offence under Section 72(1)(a) of TNVAT Act is possible only in the case of a dealer's failure to pay or attempt to evade or evasion of, any tax payable under the Act. Failure to file monthly return for previous months is not an offence relatable to movement of the goods. For this lapse, the assessing authority concerned has powers to book offence 71(1)(a) of the Act and if necessary, he may also make provisional assessment under Section 25 of the Act. Therefore, the Roving Squad Officers have invoked the composition provisions under 72(1)(a) of TNVAT Act, without valid grounds and for an offence not relatable to the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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