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2015 (4) TMI 861 - MADRAS HIGH COURT

2015 (4) TMI 861 - MADRAS HIGH COURT - TMI - Detention of goods - documents accompanying the goods are found to be defective - Held that:- Court has considered similar issue in [2015 (4) TMI 537 - MADRAS HIGH COURT] and [2015 (4) TMI 536 - MADRAS HIGH COURT] and passed an order directing the respondent to release the goods on payment of one time tax to be decided by the respondent. In the case on hand, tax component has already been decided. - petitioner is directed to pay ₹ 21,511/- witho .....

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he petitioner claims that it is a registered dealer on the file of the Assistant Commissioner (CT), Assessment Circle-II, Thanjavur. It is engaged in the business of buying and selling cool drinks. It will purchase cool drinks from M/s.Coca-Cola Hindustan Coca-cola Beverages Private Limited, Chennai-52 which is also a registered dealer under the TNVAT Act, 2006. It is stated goods were accompanied by proper documents. However, the vehicle bearing registration No.TN45AJ 2504 in which the goods we .....

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ule 4(9) of TNVAT Act, 2006, have given the petitioner an opportunity to compound the offence under Section 72(1)(a) of TNVAT Act 2006 and imposed tax at the rate of 14.5% which works out to ₹ 21,511/-. The compounding fee was also fixed at ₹ 43,022/- and in aggregate arrived at a figure of ₹ 64,533/-, being the total C fees payable by the petitioner. Challenging the vires of the impugned notice dated 02.04.2015 issued by the first respondent, the petitioner has filed this Writ .....

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