9911796707
TMI Blog2016 (12) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... e robes of an Assessing Officer, which is not permissible in law. Petition allowed in favor of petitioner. - W.P.No.43715 of 2016, W.M.P.Nos.37516 & 37517 of 2016 - - - Dated:- 19-12-2016 - Rajiv Shakdher, J. For the Petitioner : Mr.S.N.Kirubanandam For the Respondents : Mr.K.Venkatesh ORDER 1. Issue notice. Mr.K.Venkatesh, accepts notice on behalf of the respondents. With the consent of counsels for parties, the Writ Petition is taken up for final hearing and disposal. 2. The substantive relief sought for in the Writ Petition is as follows: .... to issue a writ of certiorarified mandamus calling for the records on the file of the first respondent in G.D.No.1631/2016-17 dated 04.12.2016 and the subsequent co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Notice on the very same day, in which, inter alia, the following reasons were set out for detaining the goods: .... Transported the goods moved from Tarakeswar (W.B.) to Dindigul. Verified the Invoice Bill with Dept. website. The dealer return not filed as on date. Due to Govt. revenue safe guard, the goods are detained at Katpadi Check Post with Driver own risk. Sd/ Deputy Commercial Tax Officer, Katpadi Check Post, Katpadi, Vellore District. .... 3.8. Besides, the Detention Notice 04.12.2016, the petitioner was also served with, albeit, on the following day, a Compounding Notice dated 05.12.2016. 3.9. As indicated above, both the Detention Notice as well as the Compounding Notice have been assailed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, binds the respondent. 9. On being queried, Mr.K.Venkatesh, fairly says that if provisions of aforementioned Circular were to be applied, the reason given in the Detention Notice cannot hold water. It is also fairly conceded that, the respondent, who is discharging the duty of a Check Post Officer, could not have acted as an Assessing Officer and issued the Compounding Notice dated 05.12.2016. 10.I have heard the learned counsel for the parties. 11.The relevant part of the Circular dated 17.07.2014 makes good the submission advanced before me by the learned counsel for the petitioner. For the sake of convenience, the same is extracted herein below: 1. It has been brought to the notice of the undersigned that, in one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular check will be viewed seriously. If the complaint is found to be correct on enquiry, appropriate action will be taken against the erring officials....... . (Emphasis is mine) 12. A perusal of the extract would show that the respondent could not have detained the goods by comparing the contents of the Invoice, which accompanied the subject goods with the Department's website, and then, gone on to detain the goods on the ostensible ground that the petitioner has not filed his returns. 12.1. Furthermore, as indicated above, it is quite clear that the Compounding Notice issued by the respondent is beyond his jurisdiction, as he has donned the robes of an Assessing Officer, which is not permissible in law. 12.2. In such l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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