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TMI Blog2016 (8) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... the State, such evidences may be accepted by the Assessing Authority as an evidence of inter-state movement of goods. The officers of the Department were also cautioned that this cannot be accepted for repeated violations. This was the first occasion for the petitioner - genuine transaction – no tax and penalty required to be collected – writ petition allowed – petitioner directed to file revision claim for refund of tax and penalty. - W.P.No.1713 of 2016, W.M.P.No.1487 of 2016 - - - Dated:- 24-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. M. Md. Ibrahim Ali For Mr.A.S.Mujibur Rahman For the Respondents : Mr. S.Kanmani Annamalai ORDER Heard Mr.Md.Ibrahim Ali, learned counsel for the petitioner and Mr.S.Kanm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without giving any acknowledgment in the Form LL. When the goods reached Kerala Check Post, they have been detained for the said reason and since the goods were liable for decay, the petitioner, without prejudice to their rights, had paid the tax and penalty and got the goods released. Thereafter, the petitioner has approached the authority and produced all the documents and the authority was satisfied that the petitioner has proved the genuineness of the transaction, issued a release order dated 07.01.2016. This order specifically states that the transaction is genuine. Therefore, it has to be seen as to whether the tax and penalty could not have been collected from the petitioner and in this regard, it would be worthwhile to take into con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice, where the goods in question were detained on the ground that it was not accompanied with transit pass as well as copies of invoices. It was contended by the petitioner therein that except the transit pass generated, the petitioner has other documents to establish the nature of transaction and there is no suspicion about the genuineness of the accompanying documents and the seal affixed on the invoice at the time of entry at the check post and hence, issuing of Goods Detention Notice is arbitrary and illegal. In the said case, the respondents took a specific stand by contending that the Authority is entitled to levy only a penalty of ₹ 2,000/- for such lapses and the goods cannot be detained. In the light of the above said stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to see as to whether the transaction is a genuine transaction and in the instant case, the authority, while passing the release order, has specifically recorded the transaction to be a genuine transaction. Therefore, this is a case where the respondents could not have collected the tax and penalty. 10. Accordingly, the Writ Petition is allowed and the impugned orders are quashed and the petitioner is directed to file a revision claim before the Competent Authority, who shall consider the same in the light of the order passed by this Court and effect a refund of the tax amount along with penalty but without any interest, within a period of three months from the date on which such revision claim is filed. No costs. Consequently, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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