Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 470 - MADRAS HIGH COURT

2016 (1) TMI 470 - MADRAS HIGH COURT - TMI - Detention of goods - driver of the vehicle has handed over some wrong invoice pertaining to some other goods of the respondent due to inadvertence - Held that:- Admittedly, the goods are detained from 16.09.2015. Till date, tax has not been quantified. Hence, for the purpose of release of goods, the respondent is directed to quantify the tax to be paid by the petitioner and intimate the same to the petitioner within a period of one week from today and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

learned Additional Government Pleader, (Taxes), who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal. 2.The writ petition has been filed under Article 226 of the Constitution of India challenging the proceedings dated 16.09.2015 and to direct the respondent to release the goods. 3. The petitioner, dealing in marbles and tiles registered under the Pondicherry VAT Act. The petitioner has placed orders for ceramic tiles from two supplier .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r some wrong invoice pertaining to some other goods of the respondent due to inadvertence. Actually, the goods were accompanied with correct invoices and the same were addressed to the petitioner. However, the respondent has served the impugned detention notice on the driver demanding the petitioner to pay tax at 14.5% on the value of the goods along with compounding fees. Aggrieved over the same, the petitioner is before this Court. 4.1 The learned counsel for the petitioner submitted that the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r would submit that the respondent has violated the principles of natural justice in coming to the conclusion that the petitioner Company has intended to evade Sales Tax on the sales in question without giving any opportunity. 4.4. Besides, according to the learned counsel for the petitioner, the respondent has grossly erred in demanding not only payment of tax, but also payment of compounding fee as conditions for release of the goods. Basing on these, the learned counsel for the petitioner has .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version