The Madurai Bench dismissed a writ petition challenging a goods detention notice for lack of supporting documents. The court held that the petitioner accepted the defects and paid the tax fee, making the challenge impermissible.
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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 11.10.2018 CORAM: THE HONOURABLE MRS.JUSTICE J.NISHA BANU W.P(MD)No.21113 of 2016 and W.M.P.(MD).Nos.15094 and 15095 of 2016
Tvl.Regent Creation Pvt. Limited, rep. by its Managing Director Mr.S.Haribalagan, SIDCO, Industrial Estate, Kovilpatty, Tuticorin District – 628 501. .. Petitioner Vs.
1.The State of Tamil Nadu, rep. by its Secretary to Government, Department of Commercial Taxes and Registration, Fort St. George, Chennai – 600 009.
2.The Commissioner of Commercial Taxes, 2nd Floor, Elilagam, Chepauk, Chennai – 600 005.
3.The Joint Commissioner (C.T.), Enforcement Wing, Trichy.
4.The Deputy Commercial Tax Officer – II, Roving Squad, (Enforcement Wing), Trichy. .. Respondents
PRAYER: Writ Petition has been filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records relating to the notice issued by the 4th respondent in GDN No.041, Goods Detention Notice No.50/2016-17, dated 07.10.2016 received by the petitioner on 07.10.2016 and quash the same and direct the 4th respondent to pass refund order refunding Rs.83,250.00 to the petitioner and permitting the petitioner to adjust Rs.83,250.00 towards the future demands to be paid to the Assessing Officer.
For Petitioner : Mr.M.MD.Ibrahim Ali
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For respondents
: Mr.R.Murugan,
Additional Government Pleader
ORDER
This writ petition has been filed by the petitioner challenging the goods detention notice issued by the 4th respondent dated 07.10.2016 and for a consequential direction to the 4th respondent to pass refund order refunding Rs.83,250.00 to the petitioner and permitting the petitioner to adjust Rs.83,250.00 towards the future demands to be paid to the Assessing Officer.
a.Transported goods, ready made shirts, 7400 pieces from Chennai to Kovilpatty.
b.That the works contract (Labour Work) supporting documents not produced.
According to the petitioner, as per G.O.Ms.No.18, dated 29.01.2016, the goods could be transported either with a bill of sale or a delivery note in Form JJ downloaded from the department website. The 4th respondent, without following the said Government Order, has detained the vehicle and collected Tax of Rs.83,250/-. After paying the said amount, the petitioner has come up with this writ petition for the aforesaid prayer.
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+1cc to Mr.MOHAMED IBRAHIM ALI, Advocate, SR.No. 90013 +1cc to M/s.Special Government Pleader,SR.No.90436
W.P(MD)No.21113 of 2016 GCG KK/RP/SAR-1/03.12.2018/3P-7C
1 issue framed by the court
Whether the petitioner can challenge the detention notice after accepting the defects and paying the compounding fee?
Tvl. Regent Creation Pvt. Limited, rep. by its Managing Director Mr. S. Haribalagan
The State of Tamil Nadu
The Commissioner of Commercial Taxes
The Joint Commissioner (C.T.), Enforcement Wing
The Deputy Commercial Tax Officer – II, Roving Squad
Justice J. Nisha Banu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
