RKS AGENCIES Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The prayer sought for herein is for a Writ of Certiorarified Mandamus to call for the records and to quash the Order bearing GDN 1239/2021-2022 and 1240/2021-2022 dtd. 7/3/2022 issued by the respondent and consequently to direct the respondent to release the detained vehicle bearing Registration Nos.TN 52 R 7372 and TN 52 Q 6460 of the petitioner immediately, pending disposal of this writ petition.

(2.) The petitioner purchased goods called cement from Andhra Pradesh, whereas, the petitioner is having the Branch office at Coimbatore which is the destination where the purchased goods has to reach. When the goods were transported, the vehicle was intercepted by the respondent Revenue Squad and they found that, there is a violation in the invoice that the full address of the buyer has not been mentioned.

(3.) For the said violation and also some alleged violation that there is no activities in Coimbatore Branch, where the address had been given by the petitioner buyer, that since has been shown as the receiving end of the buyer's office, for such violation, the Revenue detained the goods and therefore, in lieu of that, they issued a notice on 7/3/2022.