TMI Blog2014 (8) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide the same - petitioner shall pay the entire tax amount as an one time payment - petitioner shall execute a personal bond for the compounding fee along with the purchaser and shall also give an undertaking that they will appear before the authority concerned and co-operate with the adjudicating process - On compliance of the aforesaid conditions by the petitioner, the respondent is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2014. 3. The petitioner Company is a registered dealer and is engaged in the business of False flooring and Raised Access Flooring having factory at Gujarat. According to the petitioner when they were transporting the consignment for the buyer at Chennai, the goods were detained by the respondent on the ground that the lorry driver failed to furnish the proper invoice raised on the actual bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only in Gujarat. If the goods detained are released, they may not even participate in the adjudicating process. He would further submit that if the goods are directed to be released, as a precautionary measure, the petitioner may be directed to pay One time tax of the demanded amount and also execute necessary security or bank guarantee for the compounding fee. 6. I have considered the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the respondent is directed to release the goods detained to the petitioner forthwith. (iv) It is also made clear that the petitioner has to subject themselves to the adjudication proceedings that may be initiated by the respondent. 8. With the above direction and observation, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
