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JSW Steel Limited Versus The Deputy Commercial Tax Officer

2017 (2) TMI 466 - MADRAS HIGH COURT

Detention of goods - detention on account of the variation in the weight - one time tax - Held that: - variation in weight occurred, inadvertently, and that, if regard had been had to the other documents, this discrepancy would have come to light - i .....

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o.2763 of 2017, W.M.P.No.2704 of 2017 - Dated:- 6-2-2017 - Rajiv Shakdher, J. For the Petitioner : Mr.Adithya Reddy For the Respondent : Mr.K.Venkatesh ORDER 1. Issue Notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of th .....

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ial compounding notice dated 31.01.2017. 3. The record shows that the goods were detained primarily on account of the variation in the weight concerning the detained goods as reflected in the invoice and in Form -JJ as against that which, stood indic .....

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n weight, the said goods are detained. In the impugned compounding notice, the petitioner has been called upon to pay one time tax equal to a sum of ₹ 1,10,492/-, with compounding fee amounting to ₹ 2,20,984/-. 4. Learned counsel for the .....

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rd had been had to the other documents, this discrepancy would have come to light. 4.1. Learned counsel, however, says that de hors the submission made above and, in order to expedite the release of detained goods, the petitioner, is willing to pay o .....

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