TMI Blog2013 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision of law provides for release of goods on payment of tax. Regarding compounding of an offence - held that:- The notice for composition of offence is in order and the petitioner is at liberty to pursue the same insofar as composition of offence is concerned. The authority is to pass appropriate final orders on composition notice based on the merits of the petitioner's case. The goods under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... together with compounding fee. 4. The plea of the petitioner is that the goods in question were sent for trial from Bangalore to Chennai. The respondent department detained the goods. The documents submitted by the petitioner were not accepted by the respondent department resulting in issuance of detention notice together with notice for demanding tax and compounding fee and that is under challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offence is in order and the petitioner is at liberty to pursue the same insofar as composition of offence is concerned. The authority is to pass appropriate final orders on composition notice based on the merits of the petitioner's case. The goods under detention shall be released on payment of tax demanded forthwith in terms of Section 67 of Tamil Nadu Value Added Tax Act, 2006. 7. The Writ Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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