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2017 (4) TMI 677 - HC - VAT and Sales TaxDetention of goods - stock transfer - The first respondent detained the goods on 25.03.2017, on the reason that the goods did not accompany transit pass in Form LL - The first respondent refused to accept the documents produced by the petitioner and informed that the goods will be released only if the petitioner pays the tax and compounding fee, by treating the goods, as though, deemed to have been sold within the state of Tamilnadu for not possessing the transit pass - Held that: - Perusal of those documents filed in the typed set of papers would clearly indicate that the petitioner sought to stock transfer the goods from their Bangalore office to their Ernakulam Office. The only mistake committed by the petitioner, which according to the learned counsel for the petitioner, is due to inadvertence, is in not obtaining the transit pass in Form LL at the entry point check post of the state of Tamil Nadu. The first respondent is not justified in detaining the goods any more, if the petitioner pays a sum of ₹ 2000/- towards composition fee for not producing the transit pass - goods to be released on payment of composition fee - appeal allowed - decided in favor of assessee.
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