SRI AGENCY Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) BY consent, the writ petition is taken up for final disposal.

(2.) THE petitioner claims that it is a registered dealer on the file of the Assistant Commissioner (CT), Assessment Circle -II, Thanjavur. It is engaged in the business of buying and selling cool drinks. It will purchase cool drinks from M/s. Coca -Cola Hindustan Coca -cola Beverages Private Limited, Chennai -52 which is also a registered dealer under the TNVAT Act, 2006. It is stated goods were accompanied by proper documents. However, the vehicle bearing registration No. TN45AJ 2504 in which the goods were transported, were subjected to regular course of vehicular check at Vikravandi Tollgate on 02.04.2015 at 10.50 a.m. by the Roving Squad Officials of Villupuram and during verification, it was noticed that the documents accompanying the goods are found to be defective and consequently the goods were ordered to be detained at the office premises at Villupuram, untill further orders.

(3.) THE learned counsel for the petitioner would submit that the impugned order does not refer to any failure on the part of the petitioner to pay the tax or attempt to evade tax before passing the impugned order and no personal hearing or whatsoever has been accorded to the petitioner to put forth its case and prayed that it warrants interference.