petitioner that being engaged in the business of works contract and executing work with various companies, it purchased construction materials from M/s Tata Steel Limited against C forms for executing a contract at the work site of Hexaware Technologies Limited, SIPCOT, SEZ and directed the Tata Steel Limited to deliver the goods at the work site. Accordingly, the seller transported the goods in Vehicle Nos. NL 01 K 8361 and HR 38 Q 3201 respectively charging CST at 2%. During transit, the respondent intercepted the movement and issued Goods Detention Notice in G.D.Nos.3375 and 3376 of 2015-16 dated 05.12.2015 on the ground of verification of the genuineness of the transactions. On receipt of such notices from the drivers of the lorries, the petitioner, by letter dated 07.12.2015 addressed to the Assessing Officer, by enclosing Cheque No.749858 dated 07.12.2015 for Rs.60,435/being the tax due as per the provisions of the Act. Further, the petitioner, vide letter dated 09.12.2015, addressed the respondent explaining the clerical error made by the consignor also enclosing the letter dated 07.12.2015 addressed to the assessing officer for payment of advance tax for the detained goods with acknowledgement obtained thereof. Having acknowledged the same, the respondent refused to release the goods and insisted to pay two time compounding fee for release of goods. Hence, the petitioner is before this Court.
