9911796707
TMI Blog2015 (9) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... hin prescribed period, transit pass to officer in charge of last check post or barrier, before exit of goods vehicle from State – In view of above, petitioner's vehicles need not carry E-Transit pass in middle of transit – Therefore, considering fact that when subject vehicles, have accompanied with KK Forms, Bill of Entry and Sale Bill of Seller in Bombay against C Forms, first respondent could have released vehicles, along with goods, after verifying above documents – Therefore impugned orders hereby set aside and directs to release goods – Decided in favour of Petitioner. - W.P.Nos.19194 and 19195 of 2015, M.P.Nos.1 and 1 of 2015 - - - Dated:- 3-7-2015 - T. Raja, J. For the Appellant : Mr. V Sundareswaran For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vied under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'the Act'), as it is an inter-state transaction. As the goods are enumerated under the Sixth Schedule, the petitioner opted to download the Transit Passes from the Tamil Nadu Commercial Tax Website on 12.06.2015 at 15.53 P.M., and 16.21 P.M. However, by mistake, the lorry drivers have failed to take the passes with them. In the mean while, when the vehicles were proceeding in the National High Ways towards Bangalore, the first respondent has detained the same, along with the goods and issued the impugned proceedings, dated 12.06.2015, on the following grounds, (i) That the value of the goods in the Form KK and the value of the goods in the sale invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of One Time Tax, for the release of the goods, it would be difficult for the petitioner to recover the amount, as he was not belonging to the State of Tamil Nadu. If the petitioner is a registered dealer in the State of Tamil Nadu, he would be in a position, to get his tax adjusted and therefore, no such condition can be imposed against the petitioner, for release of the goods. On the other hand, the petitioner is able to satisfy this Court that at the time of movement of the goods, the goods were accompanied with KK Forms, Bill of Entry, Sale Bill of the Seller in Bombay against C Forms, in addition to E-Transit Pass. 7. Per contra, opposing the above relief, learned counsel for the respondents, placed on record, the original files a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the fact that when the subject vehicles, ladened with the goods, have accompanied with KK Forms, Bill of Entry and Sale Bill of the Seller in Bombay against C Forms, the first respondent could have released the vehicles, along with the goods, after verifying the above documents. As the first respondent did not do so, this Court, while setting aside the impugned orders, hereby directs him to release the goods and if for any reason, the first respondent is of the view that he can himself initiate any proceedings against the owner of the vehicles, it is for him, to do the needful, by contacting the assessing officer of the place concerned, in accordance with law. 11. With the above direction, the Writ Petitions are disposed of. No cos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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