9911796707
TMI Blog2016 (4) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of personal care products having its registered office in Chennai and branches in various other states all over India. Its Delhi office is registered with the DT&T since 1991. It is stated that the Delhi office of the Petitioner receives stocks for sale by way of transfer from the registered office as well as branches from other states. In fact it does not make any purchase in Delhi and therefore also does not claim any input tax credit. It is stated that the Petitioner has been regularly filing returns and paying taxes. Para 6 in the petition gives a table of the value added tax (VAT) as well as central sales tax (CST) paid by the Petitioner since 2006-07. 3. It is stated that under stock transfer challan dated 30th August 2012 (conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was received by way of stock transfer from Chennai was explained. The authorized representative of the Petitioner also appeared before the VATO on 17th September 2012 and produced all the original documents. However, on that date itself the VATO passed the impugned order creating a tax demand of Rs. 67,068 and the penalty of Rs. 2,14,618 as a condition for release of the detained goods. The said sums were calculated on the basis of inventory of 207 cases. 6. The Petitioner states that in order to get the goods vehicle and the goods released, the Petitioner was compelled to deposit the aforementioned tax and penalty amount on 21st September 2012 and got the possession of the vehicle and goods. 7. It is inter alia submitted that since the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nied that at the time of interception, the vehicle was stationary. It is further stated that the driver of the vehicle was not carrying the requisite documents and therefore the vehicle was detained in exercise of powers under Section 61 of the DVAT Act. It is stated that the statement of the driver was recorded at the spot and 'Mal Roko Adesh' was also filled up at the spot on the basis of his statement. It is not denied that the representations made by the Petitioner on 12th and 14th September 2012 were received by the DT&T. It is stated that the letter submitted on 13th September 2012 on behalf of the Petitioner to the Additional Commissioner was without any authority and therefore was not acted upon. It is then stated that GR which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords the name of the driver, the name of the representative of the Petitioner who appeared before the VATO and the date on which they appeared. The pre-printed form simply states, after noting the above facts, that "The assessment of penalty and of tax is as under/as per Annexure". In other words, no reasons have been indicated as to why an assessment was being made of tax, interest and penalty. There is no noting or discussion of the submissions made before the VATO. 11. In paras 13 and 14 of the writ petition, a specific reference is made to the representations made by the Petitioner on 12th and 14th September 2012. In reply to the above paragraphs, in the counter affidavit, there is no denial that such representations were in fact made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements that were made before the VATO, the impugned order itself does not note any of these contentions. In particular, the assertion now made that at the time when the vehicle was intercepted, it was moving on Shahdara road and not stationary, is not mentioned in the impugned order. In the facts and circumstances, the Petitioner is justified in stating that there was no occasion for the VATO to have seized the vehicle and the goods under Section 61(2) of the DVAT Act. 14. On the aspect of due authorisation of VATO for undertaking the exercise of interception of vehicles and detention of goods in question, the Petitioner has asserted in para 25 of the petition as under: "That it submitted that detention order dated 10.9.2012 is a nullity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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