Detained goods release on tax payment while preserving a separate revision challenge to penalty proceedings.

Detained goods under the Tamil Nadu VAT Act, 2006 were directed to be released on payment of the tax demanded, while the petitioner's right to challenge the penalty proceedings separately was preserved. The court accepted the petitioner's request to discharge the tax liability for release of the goods and allowed revision against the penalty order before the jurisdictional Joint Commissioner. The direction operated as immediate release of the detained goods, without prejudicing the separate statutory challenge to the penalty proceedings.

---

---

Issues: Whether the detained goods were to be released on payment of the tax demanded, and whether the petitioner could challenge the penalty proceedings separately.

Analysis: The goods were detained for want of documents said to be required under the Tamil Nadu VAT Act, 2006. The petitioner sought permission to pay the tax demanded and also reserved the right to challenge the penalty. The order accepted that course and directed release of the goods on payment of the specified tax amounts, while preserving the petitioner's right to file revision against the penalty proceedings before the jurisdictional Joint Commissioner.

Conclusion: The detained goods were ordered to be released forthwith on payment of the tax amounts, and the petitioner was permitted to pursue revision against the penalty proceedings.

---