TMI Blog2015 (3) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ods on payment of tax, as, in the event, the respondent is liable to pay the compounding fee, it will be difficult for the appellant to recover the same from the respondent, on account of his non-registration as a dealer. - Matter remanded back - Decided in favour of Revenue. - W.A. No.46 of 2015 and M.P. Nos.1 & 2 of 2015 - - - Dated:- 24-2-2015 - Satish K. Agnihotri And M. Venugopal,JJ. For the Appellant : Mr. V. Haribabu Additional Government Pleader Taxes For the Respondent : Mr. Adithya Reddy for Mr. A. Suresh JUDGMENT (Judgment of the Court was delivered by Satish K. Agnihotri, J.) The instant intra-Court appeal arises from the order dated 12.12.2014 passed by the Writ Court in W.P. No.32902 of 2014. 2. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed by him. 5. The facts, in nutshell, are that the respondent, without registering himself as a dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (for short the TNVAT Act) and Central Sales Tax Act, 1956, engaged himself in the business of buying and selling of electronic goods. The appellant seized a consignment of three bundles of mobile phones valued at ₹ 11,50,000/-, when the same was being taken outside from the Central Railway Station Parcel Office, through trolley, by two persons. Notice was issued to the respondent to produce relevant records to establish the genuineness of the transaction for releasing the goods. Admittedly, the respondent, not being a registered dealer, appeared before the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the respondent undertakes that the respondent would appear before the appellant on 27.02.2015 at 11.00 a.m. to present his case. 9. Having regard to the fact that the respondent is not a registered dealer, it is not proper to direct the appellant to release the goods on payment of tax, as, in the event, the respondent is liable to pay the compounding fee, it will be difficult for the appellant to recover the same from the respondent, on account of his non-registration as a dealer. 10. Thus, without expressing any opinion on the merits of the case, we direct the appellant-authority to take a final decision in the matter, in accordance with law and on its own merits, after considering the respondent's representation, within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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