Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 819 - MADRAS HIGH COURTDetention of goods - Unregistered dealer - offence under Sections 71(1)(b) and 71(3)(e) of the TNVAT Act, 2006 - Compounding of offence - The petitioner did not avail the opportunity given in the detention orders, but, challenging the same, filed Writ Petitions - Considering the submission made by the petitioner and after hearing the learned Government Advocate for the respondent, this Court by order dated 18.12.2012, directed the respondent therein to release the goods forthwith in terms of Section 67 of the TNVAT Act on payment of tax as determined in the notice - Held that:- Now the petitioner has challenged these notices alleging that the authority concerned has no power to take action as alleged in the impugned notices and virtually, the matter has been pre-decided - Court directed to release the goods on payment of tax as determined in the notice dated 12.12.2012 and permit the petitioner to contest the payment of composition of fee on merits. Therefore, it is too late for the petitioner to now contend before this Court that the impugned notices have to be quashed as being without jurisdiction or on any other grounds. - Though the petitioner themselves reconciled with the facts that they would be satisfied if the goods are released subject to payment of tax as determined with liberty to agitate the same on merits before the concerned authority, they cannot now raise the same plea in a second Writ Petition - Decided against assessee.
|