9911796707
TMI Blog2016 (11) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Tamil Nadu, thereby showing that the respondent is aware of the fact that the goods have moved from the State of Tamil Nadu to the State of Karnataka, this Court is of the view that an appropriate condition can be imposed to enable the petitioner to get release of the goods, leaving it open to the petitioner to raise all the issues before the concerned Joint Commissioner - the writ petition stands disposed of by directing the petitioner to remit a sum of ₹ 50,000/- [Rupees fifty thousand only] towards the pending liability and if the same is remitted, the respondent shall forthwith release the goods along with the vehicle and the petitioner is given two weeks time to file a revision before the Joint Commissioner concerned chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal, is not a registered dealer in the State of Tamil Nadu and that the genuineness of the transaction has to be verified and the vehicle along with the goods have been detained. 3. The undisputed facts are goods were imported by a company by name M/s.Piyush Ply Boards Private Limited at West Bengal and admittedly, the said company is a registered dealer in the State of West Bengal. The goods have landed in the Chennai Port and the Bill of Entry was filed by the said dealer, viz., M/s.Piyush Ply Boards Private Limited, for release of the goods and after which, the sale has been effected in favour of M/s.Sobia Plaster, Bangalore, who is also a registered dealer under the Karnataka Value Added Tax Act. The Tax Invoice raised by M/s.Piyush ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Additional Government Pleader would submit that the correct rate of tax is at 14.5% which is ₹ 1,86,675/-. 5. Considering the fact that even in the impugned detention notice, the respondent does not disbelieve that the movement of goods commenced / originated from the State of Tamil Nadu, thereby showing that the respondent is aware of the fact that the goods have moved from the State of Tamil Nadu to the State of Karnataka, this Court is of the view that an appropriate condition can be imposed to enable the petitioner to get release of the goods, leaving it open to the petitioner to raise all the issues before the concerned Joint Commissioner. 6. Accordingly, the writ petition stands disposed of by directing the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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