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2017 (1) TMI 463 - HC - VAT and Sales TaxRefund of compounding fee - release of detained goods - Held that: - Though in the counter affidavit in paragraph No.8, it is stated that it is a tax component and compounding fee, the release order does not specifically say so nor there is a quantification of tax. Thus, the respondent himself is not clear as to under what head the amount has been collected. The amount has been paid under protest and so that the petitioner would able to clear the goods immediately as it was a promotional material intended to launch a product in that particular area. The respondent is directed to refund a sum of ₹ 47,095/- which was collected from the petitioner - petition allowed - decided in favor of petitioner.
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