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TMI Blog2016 (5) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the technical reason that the petitioner has not generated and submitted the E-Transit pass - Violation of Section 72(1)(a) of the TNVAT Act - Held that:- as the petitioner has got right of revision before the appropriate authority without prejudice to their contention in the said revision, the petitioner is directed to pay the one time tax of 1,15,010/- to the respondent and get the goods c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds consignment detained under the G.D.R.No.2752/15-16 dated 25.01.2016 without insisting on payment of any tax or compounding fee. 2. It is the case of the petitioner that the respondent is wrong in detaining the goods for the technical reason that the petitioner has not generated and submitted the E-Transit pass. Further, the petitioner contended that the goods consignment have been accompanied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Additional Government Pleader (Tax) taking notice for the respondent submitted that the petitioner may be directed to pay the one time tax amount of ₹ 1,15,010/- to the respondent without prejudice to their contention to be raised in the revision to be filed before the appropriate authority and in the event of the payment of the one time tax of ₹ 1,15,010/-, the respondent may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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