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2013 (4) TMI 631 - HC - VAT and Sales TaxComposition of offence in terms of Section 72 of TNVAT Act, 2006 - as per the GD Notice the consignment moved from Tamil Nadu to Andhra Pradesh, but the documents as verified showed that the goods had moved from Chennai to Nellore with an invoice raised by the dealer at Kohlapur to Nellore - the goods were detained - Held that:- Petitioner is entitled to approach the authority and pay the tax or security as may be required under protest and seek release of the detained goods. If the petitioner pays the tax as required under Section 67(4) of the TNVAT Act, 2006, the authority is bound to release the goods forthwith. Insofar as composition of offence is concerned, a detailed procedure has been prescribed for composition and an opportunity should be given before passing an order under Section 72 of the TNVAT Act, 2006. The said section prescribes that an order should be passed on composition either way on merits and the petitioner is entitled to pursue the same on merits, if aggrieved. In such view of the matter, the petitioner is given liberty to seek release of the goods & insofar as composition of the offence, as per notice issued, it has to be dealt with independently.
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