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TMI Blog2022 (3) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 04.09.2015 considering the objections dated 29.08.2015. 2. The goods like Electrical Panel carried by the conveyance belongs to the petitioner was intercepted by the Revenue on 31.08.2012, where, they claimed to have found that, certain documents which are to be carried by the conveyance were not available. Pursuant to which, the vehicle was detained. As against the detention order, the petitioner filed a writ petition before this Court in W.P.No.31649 of 2012, where, the learned Judge passed an order on 26.11.2012 with the following direction: "6. In such view of the matter, on payment of the disputed tax as contemplated in the notice i.e., Rs. 1,82,150/-, the authorities are directed to release the goods forthwith. In so far as co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 72(1)(a) was not served on him and thereafter, on receipt of the copy of the said order i.e., dated 04.09.2015, the petitioner challenging the same filed this writ petition. 8. Heard Mr.R.Kumar, learned counsel appearing for the petitioner, who would submit that, as per the order passed by this Court in the earlier round of litigation, entire tax demanded by the petitioner was paid, only pursuant to which, the vehicle was released by the Revenue and thereafter, notice was issued on 19.07.2015 which was promptly responded by the petitioner on 29.08.2015 and the same having been received, acknowledged by the respondent on 07.09.2015, despite the said fact, without giving any opportunity and without considering the said reply give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principles of natural justice and hence, on that ground, that too belatedly after six years, the petitioner cannot challenge the impugned order, hence, the writ petition is liable to be rejected, he contended. 11. I have considered the said rival submissions made by the learned counsel appearing for the parties and have perused the materials placed before this Court. 12. After the order was passed by this Court in the earlier round of litigation, where, direction was given to the petitioner to pay the disputed tax, the tax was paid, accordingly the vehicle in question was released, thereafter, the learned Judge has made it clear that, insofar as composition fee is concerned, the authorities will proceed in accordance with law with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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