Composition proceedings under Tamil Nadu VAT Act require objection first before release of detained vehicle and goods.

Section 72 of the Tamil Nadu Value Added Tax Act empowers the prescribed authority to offer composition of the alleged offence, require payment of tax and composition amount where applicable, and either accept or reject composition for recorded reasons. A detained vehicle and goods were not liable to immediate release because the petitioner had not filed a written objection to the show-cause notice. The authority was required to consider the objection, decide whether composition should be accepted, and then pass appropriate statutory orders. If liability was determined and the amount paid, release of the vehicle and goods was to follow forthwith.

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Issues: Whether the detained vehicle and goods were liable to be released immediately and how the proceedings under section 72 of the Tamil Nadu Value Added Tax Act, 2006 were to be completed.

Analysis: Section 72 of the Tamil Nadu Value Added Tax Act, 2006 empowers the prescribed authority to offer composition of the alleged offence, require payment of tax and composition amount where applicable, and refuse composition by recording reasons. The petitioner had not placed a written objection or response to the show-cause notice, and therefore was not entitled to insist upon immediate release of the vehicle and goods at that stage. The authority alone was competent to consider the petitioner's response and decide whether composition should be accepted or rejected, and thereafter to pass appropriate orders under the statute.

Conclusion: The petitioner was not entitled to immediate release of the vehicle and goods without first responding to the show-cause notice, and the respondent was directed to decide the matter under section 72 after receiving the objection. If liability was determined and the amount paid, release was to follow forthwith.

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