Allowed

Tvl.Navakar Impex Pvt. Ltd. v. The Commercial Tax Officer

Madras HC18 Apr 2017WP/9329/2017

Case brief

AI extract

What is this about?

The High Court, at the admission stage, directed the respondent to release detained goods on receipt of one-time tax payment, while preserving the petitioner's right to challenge the tax and compounding fee before the Revisional Authority. The writ petition was disposed of.

What did the court decide?

Directing the respondent to release the goods forthwith on receipt of the one-time tax liability.

Tvl.Navakar Impex Pvt. Ltd. Vs The… — Constitutional and Fundamental Rights | Madras HC (2017)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED : 18.04.2017

¶3

CORAM

¶4

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU

¶5

Writ Petition No.9329 of 2017

¶6

and W.M.P.No.10303 of 2017

¶7

Tvl.Navakar Impex Pvt.Ltd., rep. by its Director Mr.Jainik A.Jain,

¶8

No.21, vathiar Kandan Pillai Street, Choolai, Chennai-112. ..Petitioner

¶9

Vs.

¶10

The Commercial Tax Officer, Roving Squad, Enforcement, Chennai South, Chennai-6. .. Respondent

¶11

Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for the records on the file of the respondent in G.D.No.4/201718 dated 12.04.2017 and quash the same being illegal, invalid and violated the principles of natural justice and contrary to law.

¶12

For Petitioner: Mr.D.Vijayakumar.

¶13

For Respondent : Mr. K.Venkatesh Government Advocate.

¶14

O R D E R

¶15

Mr.K.Venkatesh, learned Government Advocate, 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.

¶16

The petitioner is aggrieved by the Goods Detention Notice No.4/2017-18 dated 12.04.2017. Consequently, the petitioner seeks for release of the goods so detained.

¶17

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

¶18

Heard both sides.

¶19

It is seen that the respondent had detained the goods and the lorry bearing Registration No.WB-23-D-1623 on 12.04.2017, followed by issuance of Goods Detention Notice impugned in this writ petition indicating some reasons for detention of such goods.

¶20

Learned counsel for the petitioner submitted that the petitioner has not violated any Rules and however, for the purpose of getting the goods released, the petitioner will pay the tax to be determined by the respondent without prejudice to their rights to agitate the matter before the competent authority by way of revision. Therefore, he submitted that once the petitioner pays the tax liability, the respondent may be directed to release the goods immediately.

¶21

Learned counsel appearing for the respondent submitted that the tax and compounding fee liability will be determined immediately and informed to the petitioner.

¶22

Since the petitioner has come forward to pay one time tax, however, without prejudice to their contention to be raised before the Revisional Authority, this Court directs the respondent to release the goods forthwith on receipt of such one time tax, however, by giving liberty to the petitioner to agitate the matter before the Revisional Authority against the very imposition of tax and compounding fee. Accordingly, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.

¶23

Sd/Assistant Registrar //True Copy//

¶24

¶25

The Commercial Tax Officer, Roving Squad, Enforcement, Chennai South, Chennai-6.

¶26

+1cc to Mr.D. Vijaya Kumar, Advocate, S.R.No.23192 ks(CO) md(18/04/2017)

¶27

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

Tvl.Navakar Impex Pvt. Ltd. v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Tvl.Navakar Impex Pvt. Ltd. v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Itdc Cementation India Limited Vs The Joint Commissioner

M/s.Shri Shyama Corporation, Vs Commissioner of Customs

Murugesan Vs The District Collector

Tvl.Aaraa Textiles Vs The Assistant Commissioner(Ct)

M/s.Sri Devi Vilas Kalvettu, Vs The Deputy Commercial Tax

E.Srinivasan Vs The Revenue Divisional Officer