1. The petitioner has come up with the present Writ Petition seeking to quash the detention Notice in G.D.No.126/2012-13 dated 06.02.2013 with a further direction to the respondent to release the goods detained as per the above notice.

2. According to the petitioner, it is a Private Limited Company, duly incorporated under Companies Act, 1956. It is selling tyres and tubes for automobiles and also registered their business under Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act') and also under Central Sales Tax Act, 1956 (in short ' CST Act'). The petitioner has sold tyres and tubes for automobiles to M/s. J.K.V. Tyres, No.76, 100 Feet Road, Puducherry-605 004 and the transport of goods are supported by ten Sales Invoices, for the sale value of Rs.14,84,446.80. The respondent has issued goods detention notice in G.D.No.126/2012-13, dated 06.02.2013, stating the following reason:

"Transported the goods from Chennai to Puducherry. The Consignor maintained without printed serial number in Form JJ. As per Form JJ Column (5) Transport details wrongly maintained. But collected 2% tax in sales bill."

3. The petitioner would state that there is no difference in the good