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2015 (12) TMI 424 - HC - VAT and Sales TaxDetention of the truck along with the goods - Held that - petitioner has deposited a sum of ₹ 1,50,000/- with the respondent authorities in terms of the directions issued by this court by the order dated 10.9.2015. It was further submitted that the truck in question together with the goods has crossed the border of Gujarat into Maharashtra and, therefore, the apprehension of the respondent authorities no longer survives. - Petition disposed of.
Issues:
Challenging notice for detention of truck and goods under Article 226 of the Constitution of India. Analysis: The petitioner challenged a notice ordering the detention of a truck along with goods. The court, after hearing both parties, decided that the matter needed consideration and issued a rule returnable on a specific date. The petitioner, despite being a transporter, expressed readiness to pay the duty amount to avoid harm to reputation due to non-delivery of goods. The court, considering the interest of justice, ordered the release of the truck and goods upon the petitioner depositing a tax amount of 15% of the goods' value assessed by the respondents. This amount was set at Rs. 1,50,000. The court also allowed the authorities to verify the goods' exit from Gujarat at the border checkpost. The deposited amount was subject to the outcome of any proceedings initiated by the respondents. The petitioner submitted various documents, including a consignment note and retail invoices, to support their case. The petitioner had already deposited the required amount with the authorities as per the court's earlier order. It was confirmed that the truck and goods had crossed into Maharashtra, rendering the respondent authorities' apprehension moot. The respondent's counsel did not dispute this position. Both parties agreed that the petition had become infructuous as the matter was resolved with the release of the truck and goods and the crossing of the border into Maharashtra. Consequently, the court disposed of the petition as infructuous, and no costs were imposed.
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