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

2016 (11) TMI 748 - MADRAS HIGH COURT

2016 (11) TMI 748 - MADRAS HIGH COURT - TMI - Detention of goods - the goods are transported from Chennai to Madhya Pradesh and the amount quoted in the invoice and in the transit pass were not relevant to each other and the value of the invoice was more than the transit pass value i.e. three times - Form LL - payment of 'one time tax' - Held that: - the entire proceedings are out of total non-application of mind. The petitioner has clearly explained as to why the consignment covered in the sing .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lutely no ground for detaining the cargo or issuing the Detention Notice or compelling the petitioner to compound, especially when no offence had been committed by the petitioner. Hence, it is held that the impugned Detention Notice is wholly without jurisdiction and illegal. - The impugned detention notice is quashed and the petitioner is given liberty to approach the Assessing Officer to adjust the 'one time tax' paid by the petitioner as against their regular tax dues - petition allowed - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rward with this Writ Petition challenging the Goods Detention Notice dated 06.04.2016. Earlier the petitioner had approached to the notice of this Court by filing a Writ Petition in W.P.No.13395 of 2016, in which, the petitioner sought for quashing the earlier Goods Detention Notice dated 01.04.2016. The said Writ Petition was disposed of by directing the petitioner to pay 'one time tax', which the petitioner has paid before the Assessing Officer and the goods were released. 3. After rec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

has to be seen as to what was the reason for detaining the goods at the first instance while issuing goods detention notice. The reason assigned in the notice was that the goods are transported from Chennai to Madhya Pradesh and the amount quoted in the invoice and in the transit pass were not relevant to each other and the value of the invoice was more than the transit pass value i.e. three times. For that reason and in order to safeguard Revenue of the Government, the goods were detained. 5. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

id effect was issued by the petitioner on 31.03.2016. 6. So far as the two vehicles bearing with Registration Numbers RJ48GB0391 & RJ27GA2323, have passed the Tamil Nadu Check Post and they were carrying only photostat copies of the invoice, but accompanied by the original Form LL. So far as the present consignment is concerned, the only reason mentioned in the Detention Notice dated 01.04.2016, was that there was variation in the quantity. That was explained by the petitioner by reply dated .....

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