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TMI Blog2015 (9) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ot accompanied with E-Transit passes and the amount mentioned in the Invoices differ from the amount mentioned in K.K.Forms. 2. It is the case of the petitioner that he has placed orders with M/s.Global Commodity Suppliers (14-15), No.601, Mandvi-Navjivan Premises Co-operative Society Ltd., 121-127, Kaji Syed Street, Masjid (West), Mumbai, registered dealer in the State of Maharastra, with TIN.No.27340688849 and the goods were cleared by the Clearing Agent in two lorries, bearing Registration Nos.TN 23 CA 2399 and TN 23 AU 1976, accompanied with KK Forms 52673 and 52675 and sale invoices, raised by the seller, on the petitioner, mentioning the destination with Tax Identification Number (TIN) and hence, the first respondent ought not to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew to collect tax, under the TNVAT Act, with compounding fee, which is twice the amount of tax, ordered that the goods shall not be released, till the payment of tax and other fees. 5. Learned counsel for the petitioner submitted that the first respondent is not the concerned authority to detain the goods. In support of his submission, he also relied on the order passed by this Court in W.P.No.17530 of 2015, dated 24.06.2015 [M/s.K.W.Engineering & Signs Pvt. Ltd., v. The Deputy Commercial Tax Officer], wherein, it has been held that as per Section 67(5) of the TNVAT Act, at the time of transit, the owner of the vehicle should possess the bill of sale or delivery note and that the goods should not be detained, even by any officer, belonging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , has rightly detained the goods and therefore, if the petitioner is very particular of the release of the goods, he may be directed to pay One Time Tax and thereupon, it is for him to contest the matter, as per law. 8. Heard the learned counsel for the parties and perused the materials available on record. 9. As rightly contended by the learned counsel for the petitioner that the goods were ladened in two vehicles, bearing Registration Nos.TN 23 CA 2399 and TN 23 AU 1976, along with the documents, such as, KK Forms 52673 and 52675, Bill of Entry, Sale Bill of the Seller in Bombay against C Forms and E-Transit passes. Section 70(1)(b) of the TNVAT Act, r/w. Rule 15(17)(bb) of the TNVAT Rules, shows that the owner or other person in charge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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