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2013 (3) TMI 520 - HC - VAT and Sales TaxDetention of goods - appellant seeking release of the goods detained - TNVAT Act, 2006 - Held that - Section 67(4) of the TNVAT Act, 2006 provides for release of goods on payment of tax or the security either voluntarily or under protest. In such view of the matter, direction is issued to the respondents to release the goods forthwith as and when the petitioner pays the tax as demanded, under protest and proceed further in respect of the composition notice subject to the right of the petitioner to contest the same on merits and in accordance with law.
Issues:
1. Detention of goods without quantifying tax amount. 2. Petitioner's request for release of goods under Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006. 3. Consideration of compounding fee by the authority. 4. Reference to a similar plea in a previous court order. 5. Directing the respondent to release goods upon payment of tax. 6. Disposal of the Writ Petition with no costs. Analysis: The High Court addressed the issue of goods detention without quantifying the tax amount in the proceedings dated 13.11.2012. The petitioner expressed willingness to pay the tax demanded under protest and sought release of the goods under Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006. Additionally, the petitioner requested to pursue the remedy regarding the compounding fee before the relevant authority on merits. The Court considered the submissions and directed the respondent to release the goods upon payment of the tax as demanded by the petitioner under Section 67 of the Act. The respondent was also instructed to proceed with the compounding fee as per Section 72 of the Act. The judgment referenced a similar case where goods were released upon payment of tax, indicating consistency in the Court's approach. Consequently, the Court disposed of the Writ Petition, ordering the release of goods upon tax payment and allowing the petitioner to contest the composition notice on its merits and in accordance with the law. No costs were awarded, and the connected miscellaneous petition was closed, concluding the legal proceedings satisfactorily.
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