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2017 (2) TMI 704 - MADRAS HIGH COURT

2017 (2) TMI 704 - MADRAS HIGH COURT - TMI - Detention of goods - non-submission of Form JJ - Held that: - the captioned writ petition is disposed of with a direction to the respondent to release, forthwith, the detained goods, upon payment of one time tax equivalent to a sum of ₹ 90,211/- decided partly in favor of petitioner. - W.P.No.2617 of 2017 and WMP Nos.2576 and 2577 of 2017 - Dated:- 3-2-2017 - Rajiv Shakdher, J. For the Petitioner : Mr.S.Ramanathan For the Respondent : Mr.K.Venka .....

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Compounding Notice dated 26.01.2017. 3.1. The petitioner's case is that it had bought the detained goods from an entity by the name Sunshine Tiles Company Private Limited, located in Gujarat. 3.2. The petitioner further avers that these goods were, thereafter, sold locally to an entity by the name Geetha Home Decors. 3.3. On this transaction, local tax at the rate of 14.5%, I am told, was paid. In so far as the first leg of the transaction is concerned, central sales tax at the relevant rate .....

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Act. 2. Non-reporting of checkpost at SICAL, Arakonam. 3. The goods delivery processed other than consignee address i.e. Geetha Timber, Vellore. Hence to verify the genuineness of the transaction the goods is hereby detained with vehicle with their own risk." 5.1. Learned counsel for the petitioner says that the petitioner was not able to generate Form JJ, in view of the delay in dispatch of the detained goods by the consignor, i.e., Sunshine Tiles Company Private Limited. 5.2. It is the st .....

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