9911796707
TMI Blog2015 (12) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... y seal in the transport documents. There is no other allegation with regard to evasion of tax pointed out by the authority in the impugned goods detention notice - since there is no evasion of taxes mentioned in the impugned order, the authority is entitled to collect ₹ 2000/- only from the petitioner - Petitioner disposed of. - W.P.No.36593 of 2015, M.P.Nos.1 to 3 of 2015 - - - Dated:- 16- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consignment was transported by a lorry bearing Registration No.TN 34 U 6419 and the movement of goods were covered with way bill, form JJ and transport documents as provided under section 69 of TNVAT Act. The said goods transported from Gujarath reached its destination to the petitioner's factory at Pondicherry. 3. After receipt of the goods transported, the petitioner noticed that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the driver of the vehicle was not aware of the procedure about generating i' transit pass, the required seal was not obtained, which ultimately ended in detention of goods by authorities. Hence the learned counsel sought to release the goods. The learned counsel also pointed out that the respondent, despite the request of the petitioner upon production of all the documents, refused to release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Composition of offences.-(1) The prescribed authority may, whether on application made to it in this behalf or otherwise, give any person, who has committed or is reasonably suspected of having committed an offence under this Act, option to pay within a specified period, by way of composition of such offence - (a) Where the offence consists of failure to pay, or attempt to evade or evasion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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