2017 (3) TMI 1649

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..... reason to believe that there was sale of the goods liable to tax - Held that: - considering the fact that the very impugned proceedings is only the detention notice, this Court is of the view that the petitioner must approach the respondent and give the explanation as discussed - this writ petition is disposed of by granting liberty to the petitioner to approach the respondent and file their expla .....

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..... he detention notice issued by the respondent by alleging that the goods transported by the petitioner was not accompanied by the documents prescribed in Sub-Section 5 of Section 67 of the Tamil Nadu VAT Act, 2006 and that the respondent had reason to believe that there was sale of the goods liable to tax. The impugned detention notice also referred to various grounds of detention. The petitioner h .....

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..... e goods released. 6. Insofar as the other aspects of the order, viz., compounding fee etc., to be passed are concerned, the learned counsel for the respondent submitted that it is for the petitioner to file a revision before the revisional authority simultaneously. Learned counsel for the petitioner submitted that the petitioner is willing to go and file an explanation before the respondent imm .....

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