TRANSOLUTIONS PVT LTD Vs. DEPUTY COMMERCIAL TAX OFFICER & CHECK POST OFFICER, K G CHAVADI CHECK POST (OUTGOING), COIMBATORE

JUDGEMENT

(1.) Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mrs.Narmadha Sampath, learned Special Government Pleader accepting notice for the respondent. By consent, the writ petitions are taken up for joint disposal.

(2.) The petitioner is before this Court challenging the show cause notices issued by the respondent for composition of offence under Section 71(3)(e) of the Tamil Nadu Value Added Tax Act, 2006.

(3.) The goods, which were moving from Kolkatta to Kerala were detained in the K.G.Chavadi Check Post at Coimbatore. The respondent pointed out four defects namely