9911796707
TMI Blog2017 (2) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, by taking recourse to an appropriate remedy, in accordance with the provisions of the Act - petition disposed off. - W. P. No. 3280 of 2017, W. M. P. No. 3245 of 2017 - - - Dated:- 9-2-2017 - Mr. Rajiv Shakdher P. Raj Kumar for the petitioner K. Venkatesh, Government Advocate (Taxes), for the respondents ORDER 1. Issue notice. Mr. K. Venkatesh, learned Government Advocate (Taxes) accepts notice on behalf of the respondents. 1.1 With consent of the learned counsel appearing for the parties, the writ petition is taken up for hearing and final disposal. 2. This is a second round of litigation initiated by the petitioner. In the first round, the petitioner had filed a writ petition which was numbered as W.P.No.25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s case before me today as well as on 02-02-2017, that the goods had been received by the petitioner for repair and after that, they have been despatched to Delhi. This aspect of the matter, which is, that it does not involve sale comes through upon a perusal of the observations made by the respondent in Paragraph No.12 of the impugned order. 12. Their request for release of the goods has been considered. The detention of goods has been ordered on the grounds that the consignor is delivering goods to a third party with the claim that the same is not for sale and is being returned after repair but that no proof of the claim was available. Subsequently, this position has beenclarified by the consignors by production of documents showi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1)(a) of the Tamil Nadu Value Added Tax Act, 2006('the Act' in short). 5. The learned counsel for the petitioner says that the goods have been detained for far too long a period and therefore, are causing detriment to the petitioner. In these circumstances, the learned counsel for the petitioner says that only to expedite the release of the detained goods, the petitioner would be willing to pay some amount towards tax to show its bona fide, without prejudice to its rights and contentions. 6. Accordingly, having regard to the facts and circumstances of this case, the petitioner is directed to deposit for the moment a sum of ₹ 5,00,000/-(Rupees Five lakhs Only) with the second respondent. Upon deposit of the said amount, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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