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2013 (5) TMI 286 - HC - VAT and Sales TaxTransit pass default - Transported the goods from Chennai to Puducherry without printed serial number in Form JJ - appeal to release the goods detained - Held that:- From a reading of the provision of Section 67(3)(b) & 70 (1)(a) of the TNVAT Act it is clear that the owner or other person incharge of such goods should obtain the transit pass from the authorities. In this case, the petitioner, as transporter, has already obtained transit pass from the authorities, but, the only defect is that there is no printed serial number in Form JJ bearing No.004120 dated 05.02.2013 and also that in Column No.5, Transport details are wrongly mentioned. The petitioner shall pay a sum of ₹ 2,52,485/- being the amount of tax demanded by the respondent, within a period of two weeks from the date of receipt of a copy of this order. As regards the compounding fee, without prejudice to the petitioner's right to file a revision before the competent authority, the petitioner shall furnish Bank guarantee for a sum of ₹ 7,57,455/- being the compounding fee demanded by the respondent on compliance of which the respondent shall release the goods detained immediately.
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