The High Court directed the release of detained goods upon receipt of a 'one time tax' payment. The petitioner was granted liberty to challenge the tax and fee imposition via revision before the competent authority.
Release of detained goods forthwith on receipt of 'one time tax' payment; liberty to file revision against tax and fee imposition.
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 : 13.04.2017
CORAM
THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU
Writ Petition No.9173 of 2017
M/s.Sheela Foam Limtite, Rep. By its Authorised Signatory, Sipcot Industrial Growth Centre, Perundurai, Erode. ...Petitioner Vs.
Commercial Tax Officer, Roving Squad, Enforcement (South), Chennai 600 006. .. Respondent
Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified mandamus to call for the records of the respondent in his proceedings in G.D.No.3/2016-17 dated 06.04.2017 and quash the goods detention proceeding as illegal and contrary to the provisions of the Tamil Nadu Value Added Tax Act 2006 and direct the respondent to release the goods as no goods can be detained on surmises.
For Petitioner: Mr.C.Baktha Siromoni
For Respondent : Mr.S.Kanmani Annamalai
Additional Government Pleader (T)
Mr.S.Kanmani Annamalai, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.
Sd/Assistant Registrar //True Copy// Sub Assistant Registrar vri To Commercial Tax Officer, Roving Squad, Enforcement (South), Chennai 600 006. +1cc to Mr.Bakthasiromani, Advocate, S.R.No.22654 +1cc to the Government Pleader, S.R.No.22672 W.P.No.9173 of 2017 CNR(CO) RS(13/04/2017)
2 issues framed by the court
Whether the high court should direct the release of detained goods upon payment of 'one time tax' pending revision.
Whether the petitioner retains the right to agitate the imposition of tax and compounding fee before the Revisional Authority.
M/s.Sheela Foam Limtite
Commercial Tax Officer, Roving Squad, Enforcement (South)
K.Ravichandrababu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
