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2016 (6) TMI 748 - HC - VAT and Sales TaxEvasion of tax - entry of goods in the state - proper documents - Detention of vehicles (viz., Trucks), which were transporting the abovesaid goods, were not authorized to enter the Kottakuppam Check Post - Held that - it is evidently clear that the Court has considered all the issues, and held that the demand was wholly unjustified. Pursuant to the above order, the goods have been released, and the Department also not challenged the above referred order. - In the light of the above, the challenge to the impugned proceedings itself, have become academic, and the respondent cannot, in any manner, enforce the impugned proceedings. As the reasons assigned in the interim order will always hold the effect for the final relief. - Decided in favor of petitioner.
Issues: Challenge to revised compounding notices for e-Transit Passes.
Analysis: 1. The petitioner challenged four revised compounding notices for e-Transit Passes issued for transporting RPD Palm Oil from Chennai Port to Puducherry. The vehicles were detained at Kottakuppam Check Post for alleged tax evasion, leading to the demand for payment. The Court considered the interim relief for the release of detained goods and vehicles. 2. The petitioner, a manufacturer and dealer in vegetable oil, transported RBD Palm Oil to their factory in Pondicherry. The vehicles were detained based on various defects, including lack of interstaste transport permit, unspecified transport route in the transit pass, and alleged tax evasion. The Court found faults in the reasons for detention, such as the absence of proof of business registration in Pondicherry and unnecessary document requirements. 3. The Court's order highlighted that the demand was unjustified, and the goods were released as per the interim relief. The Department did not challenge this order. Consequently, the challenge to the impugned proceedings became academic, preventing enforcement by the respondent. The interim order's reasons were deemed valid for final relief. 4. Considering the above, the Court set aside the impugned orders, rendering them ineffective. The Writ Petitions were closed without any costs. The judgment emphasized the importance of proper justification for detention and the need for adherence to legal requirements in such cases.
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