TMI Blog2015 (10) TMI 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... ch payment, the goods are directed to be released forthwith. It is needless to mention that if the petitioner's claim is not substantiated by documents, the respondent is at liberty to proceed in the manner known to law, as per notice dated 20.08.2015. - Petition disposed of. - WP No. 27385 of 2015, MP No. 1 of 2015 - - - Dated:- 2-9-2015 - R. Mahadevan, J. For the Petitioner : Mr C Baktha Sironmoni 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 (Taxes), who took notice for the respondent and with their consent, the main writ petition is taken up for disposal. 2. This writ petition has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and after payment C fees the G.D. shall be released . 4. Challenging the said goods detention notice dated 02.08.2015, the petitioner has filed W.P.No.27385 of 2015 before this Court and this Court on 20.08.2015, has passed the following order:- .....It is the contention of the petitioner that the entire goods in the detained vehicle are supported by proper sales invoices issued by the Sellers at Delhi. According to the petitioner, when that being the case, when the goods that transported are supported by proper invoices and sale bills and when both the sellers and purchasers are registered dealers under VAT and CST Acts, there is no justifiable reason for detention of the goods as per Sections 68 and 69 of the TNVAT Act. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the inaction on the part of the respondent to conduct verification and release the goods and vehicle, the petitioner has to suffer both mentally and financially. Further, according to him, when the taxes due for the goods detained are paid, then the goods have to be released. But, as far as the case of the petitioner is concerned, the respondent has not arrived the taxes due even after 15 days from the date of detention of the goods. Hence, the learned counsel for the petitioner has prayed for allowing of the writ petition. 7. On the other hand, the learned Additional Government Pleader (Taxes) submitted that a direction may be issued to the respondent to quantify the tax and on such payment being made, the goods will be released. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the actual taxes to be paid. 7. According to the learned counsel for the petitioner, the respondent has adopted the commodity code number as the value of the product and arrived payment of taxes to the tune of ₹ 14.41 lakhs, which is unsustaiable. 8. On the other hand, the learned Additional Government Pleader (Taxes), on instructions, submitted that the value adopted by the respondent is nothing but the price available on the cover of each and every product mentioned as MRP and hence the value arrived at by the respondent is correct and on payment of such tax, goods will be released. 9. This Court, considered the submissions made by the learned counsel on either side and perused the materials available on record. 10. To g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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