TMI Blog2022 (6) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... ority in this kind of cases, before whom the petitioner can very well lay his revision petition by putting forth his case both on facts as well as on law and therefore, without exhausting such an alternative remedy, the petitioner cannot come before this Court to file the present writ petition, as there has been no reason to interfere at this juncture by this Court on the impugned order on the said three grounds as stated by the learned Additional Government Pleader viz., (i) violation of principles of natural justice, (ii) want of jurisdiction and (iii) alleged violation of the Statute. In the absence of these three reasons, normally the parties would be relegated to approach the authority concerned by way of alternative remedy provided un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions. 2. There was a vehicle check by the respondent at Ulundurpet Toll Gate on 07.02.2017. A goods vehicle bearing Registration No.TN-28-AM-3102 was intercepted to ascertain the genuineness of the movement of goods loaded in the vehicle. Boiler components general fabrication quantity Nos.29 were loaded in the vehicle and the value of such goods is Rs.16,38,257/- as per the sale invoices of Kalin Engineering Industries ie., the petitioner herein and as per the invoices dated 31.12.2016, the goods worth about Rs.11,22,567/- and as per the invoice dated 30.01.2017, the goods worth about Rs.5,15,690/- were transported during the interception. 3. According to the Revenue, since certain documents which otherwise should have accompanied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. 11.The writ petition is disposed of in the aforementioned terms. Consequently, the connected pending applications are also closed. However, there shall be no order as to costs. 5. Pursuant to the said order passed by this Court, the goods in question, after receipt of the one time tax paid by the petitioner, were released. Subsequently, the adjudication was over and the final order has been passed on 19.11.2021, which is impugned herein. 6. In the impugned order, the tax has been levied to the extent of Rs.2,98,013/- and the compounding fee ie., double the tax to the extent of Rs.5,96,026/- was levied. Since the petitioner already paid the tax levied even at the time of detention notice, of course, pursuant to the orders pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be accompanied in respect of the goods which are being transported from State to State have been clearly demarcated under the various provisions of the Act and in this regard, even though invoices were taken earlier, only after 37 days of the invoices since the goods were under transportation, there is every reason for the respondent to believe that, using the invoices taken 37 days prior to the transportation, the petitioner would have transported more such goods. Therefore, there is every reason on the part of the Revenue to levy tax on the goods transported, where necessary documents including the E-Way Bill was not available. 9. The learned Additional Government Pleader would further contend that, since the petitioner had alread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority under Section 54 of the Act is the final fact finding authority in this kind of cases, before whom the petitioner can very well lay his revision petition by putting forth his case both on facts as well as on law and therefore, without exhausting such an alternative remedy, the petitioner cannot come before this Court to file the present writ petition, as there has been no reason to interfere at this juncture by this Court on the impugned order on the said three grounds as stated by the learned Additional Government Pleader viz., (i) violation of principles of natural justice, (ii) want of jurisdiction and (iii) alleged violation of the Statute. In the absence of these three reasons, normally the parties would be relegated to approach ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
