The High Court disposed of a writ petition challenging detention of goods under TNVAT Act. The court directed the respondent to release the consignment forthwith upon payment of Rs.32,000 tax, preserving the petitioner's right to agitate tax and compounding fee issues separately.
Released the consignment upon payment of tax Rs.32,000.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 15.12.2015
CORAM:
THE HON'BLE MR. JUSTICE R. MAHADEVAN
W.P.No.39577 of 2015 and M.P.No.1 of 2015
Indofrench Polymers rep. by its Partner Babuji Kuruvilla A123 Industrial Estate Mettupalayam Pondicherry 605 009 [ Petitioner ] Vs
Deputy Commercial Tax Officer Kandamangalam Check Post Lingareddipalayam 605 102 Villuuram District
Writ Petition filed under Article 226 of the Constitution of India seeking a writ of certiorarified mandamus to call for the impugned proceedings of the respondent passed in Goods Detention Notice No.3617 dated 9.12.2015 and quash the same and further direct the respondent to release the consignment at once.
For petitioner : Mr.J.Joseph For respondent : Mr.S.Kanmani Annamalai, AGP(T)
Heard the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the writ petition is taken up for disposal.
consignment in question was detained by the respondent in G.D.No.3617 dated 09.12.2015 at Kandamangalaam Check Post, Lingareddypalayam, in the State of Tamil Nadu on the ground that the goods transported, falling under VI Schedule to TNVAT Act, 2006, has to accompany by E Transit pass. According to the learned counsel for the petitioner, on coming to know about the detention of consignment from the transport staff, the petitioner came to understand that the staff did not carry the transit pass with them, even though the same was handed over to them. Further, according to the learned counsel for the petitioner, the respondent ought to have verified whether the petitioner has generated the transit pass or not through the website before detention of goods. He would further submit that the respondent has no jurisdiction to demand tax in respect of inter state sales from Kerala to Puducherry. That apart, according to him, the respondent orally directed the petitioner to pay one time tax and compounding fee for release of goods. Aggrieved over the same, the petitioner is before this Court.
With the above directions, the writ petition is disposed of. No costs. Connected miscellaneous petition is closed.
-s/d-
Assistant Registrar
True Copy
Sub-Assistant Registrar
To
Deputy Commercial Tax Officer Kandamangalam Check Post Lingareddipalayam 605 102 Villuuram District
W.P.No.39577 of 2015
aa16/12/2015
2 issues framed by the court
Whether the petitioner's consignment detained under Goods Detention Notice No.3617 should be released upon payment of tax.
Whether the tax authority had jurisdiction to detain goods transported interstate from Kerala to Puducherry.
4 provisions across 4 enactments
Indofrench Polymers
Deputy Commercial Tax Officer Kandamangalam Check Post Lingareddipalayam
R. MAHADEVAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
