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M/s. Vividh Print Media Pvt. Ltd. Versus The Deputy Commercial Tax Officer

2015 (8) TMI 253 - MADRAS HIGH COURT

Detention of goods - Non availability of goods vehicle record - Held that:- It is an admitted case of movement of goods without any document like KK Form, Invoice and e-transit pass - a reading of the impugned order clearly shows that even the goods vehicle record was also not available with the driver. Therefore, rightly, the Deputy Commercial Tax Officer, Roving Squad III, Enforcement (North), has detained the goods. Hence, if the petitioner comes forward with an option of payment of one time .....

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rrow and he would be contesting the matter with regard to compounding of offence, as the transaction was genuine. - Petition disposed of. - W. P. No. 19997 of 2015 and M. P. No. 1 of 2015 - Dated:- 7-7-2015 - The Honourable Mr. Justice T. Raja,J. For the Petitioner : Mr. Hari Radhakrishnan For the Respondent : Mr.S.Kanmani Annamalai, AGP(T) ORDER Heard the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader(T), who took notice for the respondent a .....

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e Added Tax Act, 2006 (hereinafter referred to as "the Act"), has come to the conclusion that the imported goods were carried without a valid document and therefore, unloading of the goods in an unregistered place of business of the dealer viz., Chittal paper Company, Godown at Plot No.16 and 17, Mahaveer Estate, Payasambakkam, Vadaperambakkam, Thiruvallur District, is in violation of Section 69 of the Act and on that basis, he has given an option to the dealer to pay the tax of ₹ .....

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de payment of VAT for the reason that the petitioner had received the advance amount from the buyer through bank channels and therefore, the transaction was a genuine one. 4. Adding further, the learned counsel for the petitioner would submit that the petitioner is engaged in the business of all kinds of papers including carbon less and thermal papers and in the course of their business, the petitioner Company at New Delhi has imported carbon less paper vide bill of entry No.9723004 dated 29.06. .....

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the respondent has issued Goods Detention Notice dated 02.07.2015, asking to pay the tax amount of ₹ 85,525/- along with compounding fee of ₹ 1,71,050/- within a period of seven days from the date of receipt of such notice. 5. In this background, according to the learned counsel for the petitioner, the grievance of the petitioner is that the respondent, after intercepting the goods, has to find out whether the petitioner has paid the tax for the goods before the same being detained. .....

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