2013 (2) TMI 463 - HC - VAT and Sales Tax

Detention of goods - assessee challenging the Goods Detention Notice - Held that - Since assessee had paid the disputed tax & the goods have already been released, the larger relief sought for to quash the impugned proceedings becomes infructuous. Insofar as the request for finalising the proceedings for composition is concerned, the respondent department is directed to complete the same as expeditiously as possible, preferably, within a period of two weeks from the date of receipt of a copy of this order.

Summary

The High Court of Madras disposed of a writ petition challenging a Goods Detention Notice. The petitioner had already paid the disputed tax and obtained the release of the goods. The court directed the respondent department to finalize the composition proceedings within two weeks. The writ petition was disposed of with no costs.