2017 (2) TMI 606

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..... posit the tax, of 1,03,697/-, the detained goods would be released, immediately, thereafter - the petitioner having the liberty to assail the imposition of tax and compounding fee, on merits, in accordance with remedy available under the 2006 Act - petition allowed - decided partly in favor of petitioner.
Rajiv Shakdher, J. For the Petitioner : Mr. R. Kumar For the Respondent : Mr. S. Kanmani .....

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..... Daman, to Chennai. 3.1. The impugned order invokes the provision of Section 67-A of the Tamil Nadu Value Added Tax Act, 2006 (in short the 2006 Act), which, inter alia, requires the Driver, or any other person, who is in-charge of the goods vehicle, to produce, on demand, the Advance Inward Way Bill. 4. Learned counsel for the petitioner says that the goods have been moved, on transfer, from th .....

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..... rder expedite the matter, albeit, without prejudice to the petitioner's rights and contentions, tax in the sum of ₹ 1,03,697/- would be paid to seek release of the detained goods. 6. As regards the compounding fee, which is levied via the impugned order and qua tax imposed, it is stated that challenge, on merits, will be laid, by taking recourse to an appropriate remedy under the 2006 A .....

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