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2013 (4) TMI 100 - MADRAS HIGH COURTDetention notice - demanding tax together with compounding fee – goods were sent for trial - Held that - The petitioner is willing to pay the tax under protest in terms of Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 and the authorities are bound to release the same as the provision 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 detention shall be released on payment of tax demanded forthwith in terms of Section 67 of Tamil Nadu Value Added Tax Act, 2006. Writ Petition is disposed of
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