Allowed

M/S. Balaji Enterprises, v. Deputy Commercial Tax Officer

Madras HC8 Jan 2013WP/762/2013

Case brief

AI extract

What is this about?

This writ petition challenged the detention of goods. The Court ordered the respondent to release the goods upon proof of tax payment under protest under Section 67 of the Tamil Nadu VAT Act, 2006, deferring the decision on the compounding fee.

What did the court decide?

Respondent directed to release goods on payment of tax under protest; compounding fee to be processed separately.

M/S. Balaji Enterprises, Vs Deputy Commercial Tax Officer — Company and Corporate | Madras HC (2013)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 8.1.2013

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CORAM

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THE HONOURABLE MR. JUSTICE R.SUDHAKAR

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Writ Petition No.762 of 2013

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M/s.Balaji Enterprises, No.93, Govindappa Naicken Street, Chennai-600 001. ... Petitioner

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vs. Deputy Commercial Tax Officer, Enforcement Roving Squad, Villupuram. ... Respondent

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Writ Petition is filed under Article 226 of Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings in G.D.No.24/2012-13 dated 1.1.2013 and quash this detention order as illegal and direct the respondent to release the goods detained.

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This Writ Petition is filed praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings in G.D.No.24/2012-13 dated 1.1.2013 and quash this detention order as illegal and direct the respondent to release the goods detained.

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The goods sere detained under proceedings in G.D.No.24/201213 dated 1.1.2013, however the tax amount has not been quantified.

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The learned counsel for the petitioner submitted that the petitioner is willing to pay the tax demanded under protest and seeks

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https://hcservices.ecourts.gov.in/hcservices/

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release of the goods in terms of Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 which provides for release of goods on payment of appropriate tax. Insofar as the compounding fee is concerned, it is the plea of the petitioner that the petitioner should be allowed to pursue the said remedy before the authority concerned on merits.

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Heard Mr.Kanmani Annamalai, learned Government Advocate (Tax) who states that the authority will consider the claim for release of goods in terms of Section 67 of the Tamil Nadu Value Added Tax Act, 2006 and proceed thereafter with regard to the compounding fee as prescribed under Section 72 of the Tamil Nadu Value Added Tax Act, 2006.

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A similar plea has already been considered by this Court in the order dated 8.11.2012 in W.P.No.30304 of 2012 (M/s.Volvo India Private Limited v. Deputy Commercial Tax Officer, Katpadi) and goods were ordered to be released on payment of tax.

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Under such circumstances, the respondent is directed to release the goods forthwith as and when the petitioner pays the tax as demanded, under protest, in terms of Section 67 of the Tamil Nadu Value Added Tax Act, 2006 and proceed further in respect of the composition notice subject to the right of the petitioner to contest the same on merits and in accordance with law.

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The Writ Petition is disposed of accordingly. No costs. Sd/ Asst.Registrar(CS-III) /true copy/ Sub Asst.Registrar ts To The Deputy Commercial Tax Officer, Enforcement Roving Squad, Villupuram. +1cc to Mr.C.Bakthasiromoni,Advocate Sr 1352 SSI(CO) km/9.1. W.P.No.762 of 2013

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https://hcservices.ecourts.gov.in/hcservices/

M/S. Balaji Enterprises, v. Deputy Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/S. Balaji Enterprises, v. Deputy Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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Cases cited

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