Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 360 - MADRAS HIGH COURTDetention of goods - appellant seeking release of the goods detained - TNVAT Act, 2006 - Held that:- Section 67(4) of the TNVAT Act, 2006 provides for release of goods on payment of tax or the security either voluntarily or under protest. In such view of the matter, the larger relief sought for to quash the impugned goods and vehicle detention notice is declined and a direction is issued to the respondents to release the goods forthwith if the tax is paid either voluntarily or under protest. Composition fee - Held that:- The authorities will proceed in accordance with the provisions of Section 72 of the TNVAT Act, 2006 for which the authority is entitled to seek appropriate security from the petitioner, an outside state dealer by way of bank guarantee or bond at the discretion of the authority. The petitioner is entitled to file a revision under Section 54 of the TNVAT ACT, 2006, if required.
|