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TMI Blog2016 (11) TMI 1667X X X X Extracts X X X X X X X X Extracts X X X X ..... ant case, the goods were detained for one reason and the order demanding compounding fee was passed on different grounds, not related to detention and goods in transit. Further, the respondent cannot usurp the jurisdiction of the Assessing Authority. It is only the Assessing Authority, who can decide, whether tax is leviable, whether there is an attempt for evasion, whether the explanation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed by the petitioner praying for the issuance of a writ of certiorari to call for the records of the respondent in Sa.Ne.Ko.No.2034/2016-17, dated 12.08.2016 and the consequential proceedings in G.D.R.No.2034/16-17, dated 12.08.2016 and to quash the same. 2. Heard the learned counsel appearing for both sides. 3. According to the petitioner, the petitioner is a registered dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not loaded from Rasipuram. The petitioner approached the respondent, by way of representation dated 05.08.2016, ventilating its grievance. However, the respondent refused to accept the representation. Hence, the petitioner has approached this Court, by way of this writ petition. 4. The learned counsel appearing for the petitioner, at the outset, submitted that, the goods were released on 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the submissions made by the learned Special Government Pleader for the respondent. In the instant case, the goods were detained for one reason and the order demanding compounding fee was passed on different grounds, not related to detention and goods in transit. Further, the respondent cannot usurp the jurisdiction of the Assessing Authority. It is only the Assessing Authority, who can decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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