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2020 (3) TMI 1126

..... n the present case, it was not merely a case of the goods being found at an unregistered godown, as can be seen from the detention order the allegations also were that on the date of the raid the petitioner failed to produce relevant documents regarding compliance of the provisions of the VAT Act in respect of transport of taxable goods. Section 75 of the VAT Act makes several acts and omissions b .....

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..... osition order dated 02.09.2014. 2. Brief facts are as under: Petitioner is an individual. He is engaged in the business of electric items like television, fridge etc. On 02.09.2014 a team of officials of the Value Added Tax Department of the State of Tripura raided one of the establishments of the petitioner and found that 440 pieces of electrical and electronic goods were stored in the godown whi .....

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..... violated the provision of Section 66(1) of the TVAT Act, 2004, read with sub-rule (8) and (9) of Rule 17 of the Rules made thereunder. 3. Now, therefore, in exercise of the power vested under Section 66(2) of the TVAT Act, 2004 the taxable goods carried in contravention of the provisions of the Act is/are hereby seized along with the contained and packing material on the ground of detecting one u .....

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..... petition against the said order and contended that under Section 66 of the Tripura Value Added Tax Act, 2004 (VAT Act, for short) no penalty for storage of goods even in an undisclosed unregistered godown could be imposed. The revisional authority dismissed this petition recording that the petitioner was bound to declare the godown if it was established after obtaining registration. In the present .....

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..... authority. As is often stated, by volition a party cannot vest jurisdiction into an authority which legally he does not possess. However, once the petitioner opted for compounding of offence, all factual submissions would be foreclosed. In the present case, it was not merely a case of the goods being found at an unregistered godown, as can be seen from the detention order the allegations also were .....

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