9911796707
TMI Blog2016 (12) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order, invoked Section 72(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "TNVAT Act") and demanded double the amount of tax as if, there is an evasion of tax. There is no finding in the compounding notice that the petitioner evaded payment of tax. The only reason for detention of the goods is the petitioner had produced a manual Form KK instead of a compu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not tenable - the petitioner is directed to pay a sum of 50,000/- , the tax calculated by applying the rate of tax under the Central Sales Tax Act at 2% and this Court has fixed the amount of 50,000/-, which is approximately 2% of the value of the goods, viz., 20,77,467/-. On payment of the said amount, the vehicle and goods shall be forthwith released - petition disposed off - decided partly i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent being on verification of records Online Form KK and Transporter Form MM, Transporter L.R. has not submitted and therefore, the respondent wanted to verify the genuineness of the transaction and to safeguard Government revenue. 3. The petitioner submitted a representation on 20.11.2016 stating that at the time of preparation of Electronic Form KK, the Tamil Nadu VAT Website service was un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the petitioner had produced a manual Form KK instead of a computed generated Form KK. The petitioner's explanation, vide representation, dated 20.11.2016 has not been considered nor referred to by the respondent, though it has been acknowledged by the respondent as could be seen from the signature appended to the representation, dated 20.11.2016. 5. That apart in terms of Section 68 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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