TVT. LAF ENTERPRISES Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) Mr.V. Prasanth Kiran, learned Government Advocate accepts notice for the respondents and is fully armed with instructions to enable consideration of the relief sought for in this writ petition. Thus, by consent expressed and in fact at request, final orders are passed disposing this writ petition, though it is listed for admission.

(2.) The petitioner claims to have purchased iron scrap from various dealers and states that it was in the process of transporting the same from Guwahati to Coimbatore. On 29/5/2020, the vehicle carrying the consignment, bearing registration No.AP16 TE 0016 (vehicle in question) is stated to have suffered a mechanical difficulty as a result that the driver was forced to deviate from the planned route leading to the place of destination to identify a service shop for addressing the issue.

(3.) According to the petitioner, the vehicle had been stationed at the Sri Veeraragavar service station that night. On 30/5/2022 at 12.30 a.m. the vehicle was intercepted at Sholavaram by the Deputy Tax Officer, Roving Squad, who upon a perusal of the documents that the driver was carrying arrived at the conclusion that the goods were being re-routed without proper e-way bill. The interception is justified by the respondent relying upon a statement of the driver that was adverse to the petitioner. However, and admittedly, a copy of the said statement has not been supplied to the petitioner.