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2015 (9) TMI 414 - MADRAS HIGH COURTDetaining of Goods - Documents not accompanied with goods - Levy of tax and compounding fee - Petitioner goods were intercepted and respondent detained on ground that documents were not accompanied goods – Therefore, impugned detention notice was issued were goods were detained and authority demanded tax together with compounding fee – Held that:- respondent detained goods when goods were diverted to some other place, while all relevant documents show that goods were meant to be delivered at petitioner’s factory –Admitted fact that goods were not accompanied by any of documents as required under Act and Rules framed thereunder – Court not inclined to permit petitioner to take away goods without complying requirements under detention notice – Thus, petitioner directed to pay tax and compounding fee as demanded by respondent – On such payment, goods in question shall be released – Decided in favour of Petitioner.
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