Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1333 - HC - VAT and Sales TaxDetention order - compounding of offence by paying tax - TNVAT Act - HELD THAT:- The petitioner has explained the case in detail and requested the respondent to release the goods. However, the respondent has not released the goods and issued the compounding notice. Further, it is stated that the goods can be transported from West Bengal to Chennai and kept in the godown to export the goods through Chennai Port and the goods which are consigned from West Bengal cannot be exported on the same day without following the procedure and documentation works for the export sales. Therefore, the petitioner has temporarily stored the goods in a private godown near Redhills as the goods have to be shipped to Malaysia by M/s.Sre Ranga Logistics. Only when the goods are stored for more than 30 days, then only proper permission and license has to be obtained from the sales tax authorities. There are factual issues that the petitioner should establish before the appropriate authority and cannot gone into in this writ petition. Therefore if the petitioner seeks for release of the goods, he should pay one time tax as quantified in the compounding notice and thereafter, avail other remedies available under the Act. The writ petition is disposed of by directing the petitioner to remit one time tax of ₹ 10,61,845/- and thereafter avail the other alternate remedy available under the provisions of the Act. On remittance of the one time tax, the respondent is directed to release the goods forthwith.
|