TMI Blog2015 (9) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... me disputed tax and on such payment, goods may be directed to be released – Payment of one time tax immediately for release of goods was acceptable to respondent – Thus, respondent to quantify one-time tax payable – On receipt of proof of such payment being made by petitioner, 1st respondent directed to release goods forthwith – Petition disposed of –Decided in favour of Assesse. - W.P.No.22404 of 2015 and M.P.No.1 of 2015 - - - Dated:- 24-7-2015 - The Honourable Mr. Justice T. Raja,J. For the Petitioner : Mr. P. Rajkumar For the Respondents : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 dated 12.07.2015 valued S.S.Circles and S.S.Utencils at ₹ 25,93,770/- inclusive of CST Tax of ₹ 25,570/-. That apart, according to him, when the goods were dispatched through Truck No.RJ 19 GC 4008 from Jodhpur to Chennai, the 1st respondent at about 6.45 a.m. on 18.07.2015, intercepted the vehicle and on verification of the goods and records available with the goods vehicle, even though when the goods were accompanied with required documents such as tax invoice Nos.15, 16 and 17 dated 12.07.2015, raised by the supplier and the lorry receipts, he has detained the goods and vehicle and issued the impugned Goods Detention Notice dated 18.07.2015 for the reason that in the Gujarat Transit Pass, the Consignor Name was mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the learned counsel for the petitioner that the petitioner is prepared to pay one time tax immediately for the release of the goods and the submission made by the learned Additional Government Pleader (Taxes), this Court directs the 1st respondent to quantify the one time tax payable by the petitioner immediately on production of the copy of this order and thereafter, it is for the petitioner to pay the same. On receipt of proof of such payment being made by the petitioner, the 1st respondent is directed to release the goods forthwith. It is made clear that it is for the petitioner to challenge the proceedings of the 1st respondent in appropriate proceedings by way of revision. With the above direction, the writ petition stands dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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