J R Metal Chennai Limited Vs State Tax Officer (Madras High Court)
Madras High Court held that detention of goods due to route mismatch justified as there was no necessity to travel 41 kms when actual destination point was just 9 kms. Accordingly, rout mismatch clearly shows malafide intention to deliver goods illegally.
Facts- The petitioner is the registered dealer of TMT bars, under the Tamil Nadu Goods and Service Tax Act, 2017. The petitioner has despatched the material vide e-invoice dated 21.01.2025 to M/s.Vigneswara Hardwares, Coimbatore. The vehicle was intercepted by the Deputy Tax Officer-(Intelligence) Roving Squad III/Teax G, Coimbatore at around 11.30 P.M. on 24.01.2025 at Muthukaundanputhur, Coimbatore and after verifying the documents detained the goods alleging route mismatch.
On the same day, the respondent issued notice dated 24.01.2025 and the petitioner filed his reply on 30.01.2025. But the respondent without hearing the petitioner confirmed the demand vide order dated 28.01.2025. It is further stated that the petitioner filed an application on 05.02.2025 to rectify the order dated 28.01.2025 before the respondent. But the respondent without considering the case of the petitioner rejected the application on 07.02.2025 and the said order is impugned in this writ petition.
Conclusion- Held that the route in which the petitioner’s vehicle was proceeding to Ramanathapuram is 41 kms from Chinnavedampatti. It is rightly contended by the learned Government Advocate (Taxes) appearing for the respondent, there is no necessity for the petitioner to travel 41 kms, when the actual distance from Chinnavedampatti, which is the destination point of the petitioner is only 9 kms, which clearly shows the malafide intention of the petitioner to deliver the goods illegally. Therefore, this Court is not inclined to entertain this Writ Petition.
