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2015 (5) TMI 252 - HC - VAT and Sales TaxDetention of vehicle - movement of vehicle was suspicious and it has unnecessarily entered into Sidco, Sundarapuram, instead of going to Puducherry - petitioner has contravened the provisions of Section 71 of Tamil Nadu Value Added Tax Act, 2006 - Held that:- Admittedly, the impugned proceedings are the only show cause notice for composition of offence and draft compounding notice. It is well open to the petitioner to submit their objection and to satisfy the respondent that the goods were accompanied by proper documents. Merely because, the driver of the vehicle had gone into Sidco Sundarapuram will not make the transportation of goods in any manner as illegal or in contravention of the provisions of the Act. However, without submitting their objection, the petitioner has approached this Court directly. - petitioner submitted that the petitioner is ready and willing to submit their objection before the respondent, however, in the interregnum period, the vehicle may be released. - Therefore, there shall be a direction to the respondent to release the vehicle in question, subject to the certain conditions - Decided conditionally in favour of assessee.
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