TMI Blog2015 (7) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and there is no question of sale involved - Held that: - This Court agreeing with the statement made by the learned counsel appearing for the petitioner that the petitioner is ready to make the tax amount of ₹ 1,59,224 and produce the same for release of the goods as he is also entitled to challenge the impugned order by filing revision before the appropriate authority, finds no impedime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the petitioner is a company having their registered office at No.8, Tower A, DLF Cyber City Phase-2, Gurgaon, Haryana with their branch office in the State of Tamil Nadu, Kerala and Andhra Pradesh where they are registered dealer. 4.Being so, through their branches at Kerala, Andhra Pradesh and Tamil Nadu, they are having trading activity of cashewnut and they are also paying tax as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale involved. While this is the position, with regard to the movement of goods, the respondent at Villupuram detained the goods sent through the Form JJ 632 dated 07.07.2015 along with e-way bill Form 20 on the ground that the petitioner is not having place of business at Tuticorin and the goods have not reached the destination at Kollam, Kerala or Chenamcode, Kanyakumari as it is moving straight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner that since the goods are likely to get damaged, the goods may be released on payment of the one time tax amount of ₹ 1,59,224/- under protest as he could contest the matter by filing a revision against the impugned order. 8.Mr.Manoharan Sundaram, learned Additional Government Pleader (T) objecting to the said prayer submitted that the petitioner's goods instead of moving from T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt before the respondent, the goods are directed to be released. The petitioner is also at liberty to challenge the impugned order by filing revision before the appropriate authority. 10.With the above direction, the writ petition stand disposed of. No costs. Consequently, the connected miscellaneous petition is closed. 11.Registry is directed to release the original impugned order so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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