9911796707
TMI Blog2016 (11) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... a bill of sale or delivery note in Form JJ generated from the website of the Commercial Taxes Department along with the transporter's way bill in Form MM generated from the website of the said Department and goods vehicle record or trip sheet or log book have to be produced - the petitioner has produced the Invoice and Lorry receipt and these can very well be verified by the fourth respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the goods transported by the petitioner from Sultanpur to Mathavaram, Chennai, were verified and it was found that the consignor Online Form-JJ and Form-MM have not been submitted and the genuineness of the transaction has to be verified in order to safeguard the interests of the Revenue. 3. The learned counsel for the petitioner has stated that the very same 4th respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced by the petitioner, the goods were detained and therefore, the petitioner has committed an offence punishable under Sections 71(3)(d), 71(3)(e), 71(7) of the TNVAT Act, 2006 and an opportunity has been granted to compound the offence under Section 72(1)(a) of the TNVAT Act 2006. 6. The question is, as to whether the goods could have been detained by the 4th respondent solely on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not been produced that cannot be a sole reason for detaining the goods. 9. In the light of the above, the Writ Petition is allowed and the impugned order is set aside and the 4th respondent is directed to release the goods, after verifying the Invoice and Lorry receipt on production of copy of this order. No costs. Consequently, connected W.M.P. is closed. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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