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2017 (10) TMI 184 - MADRAS HIGH COURTComposition of offence - Section 71(3)(e) of the Tamil Nadu Value Added Tax Act, 2006 - detention of goods - petitioner's case is that the goods, being perishable in nature namely tea, had to be immediately moved and that therefore, they paid the compounding fees of ₹ 2,89,868/- and ₹ 2,86,085/- respectively, though no specific orders compounding the offence and issuing a demand were served on the petitioner - Held that: - in the instant case, no such compounding orders were issued. But, the Check Post Officer collected the said sum of ₹ 2,89,868/- and ₹ 2,86,085/- respectively. It is not known as to how the computation was done. If a compounding order is passed, then the petitioner could have challenged the same before the Revisional Authority and if that has not been done, obviously the revision petitions would have been within the period of limitation - taking note of the fact that no compounding orders were passed by the Authority concerned and only show cause notices for compounding the offence were issued, this Court is inclined to grant liberty to the petitioner to present the revision petitions before the Revisional Authority - petitioner directed to represent the revision petitions along with a copy of this order before the Joint Commissioner (CT), Coimbatore Division - petition disposed off.
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