LAKSHMI ROLLING & STRIPS PVT. LTD. Vs. CHECK POST OFFICER, DEPUTY COMMERCIAL TAX OFFICER, HOSUR (OUTWARD)

JUDGEMENT

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

(2.) The petitioner has filed this writ petition challenging the goods detention notice dated 02.01.2016 issued by the respondent and consequently seeking a direction to the respondent to release the detained goods.

(3.) According to the petitioner, the petitioner is registered under the Tamil Nadu Value Added Tax Act and Central Sales Tax Act and is a manufacturer of steel bars and trips. During the course of such business, they transported 16.145 MT of TMT bars to their godown at Bangalore on 02.01.2016 in a vehicle bearing Regn.No.KA51C 0634, which was intercepted and the loaded goods were detained by the respondent on the basis that the vehicle did not pass through the route in which the check post was established. Subsequently, a Goods Detention Notice dated 02.01.2016 came to be issued to the petitioner. Aggrieved against the same, the petitioner is before this court.