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2022 (3) TMI 355 - HC - VAT and Sales TaxSeeking release of detained goods - levy of composition fee - certain documents which are to be carried by the conveyance were not available - HELD THAT:- After the order was passed by this Court in the earlier round of litigation, where, direction was given to the petitioner to pay the disputed tax, the tax was paid, accordingly the vehicle in question was released, thereafter, the learned Judge has made it clear that, insofar as composition fee is concerned, the authorities will proceed in accordance with law with the provisions of Section 72 of the TNVAT Act - In order to proceed with regard to the composition fee, the Adjudication Authority i.e., the Revenue issued the second adjudication notice dated 19.07.2015. Having receipt of the same, the petitioner replied for the same by reply letter dated 29.08.2015 and the same was received by the respondent. This Court has no hesitation to hold that, the reply given by the petitioner has not been considered in proper perspective, without which, since the order was passed confirming the proposal already made with regard to the composition fee by the order impugned and the copy of the same also since has not been served, as claimed by the petitioner, the said order in the legal scrutiny may not stand and therefore, this Court is inclined to dispose of this writ petition - Petition disposed off.
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