Petitioner Granted Tax Payment, Goods Released; Can Challenge Penalty; No Costs Imposed

The court allowed the petitioner to pay the specified tax amounts, leading to the immediate release of the detained goods. The petitioner was also permitted to challenge the penalty proceedings by filing a revision before the jurisdictional Joint Commissioner. No costs were imposed on the petitioner, and the related miscellaneous petitions were closed.

---

---

Issues:
1. Detention of goods at Hosur Check Post due to lack of required documents under Section 67 of the Tamil Nadu VAT Act, 2006.
2. Alleged offense under Section 72 of the Tamil Nadu VAT Act, 2006.
3. Petitioner's request to pay the tax amount and challenge the penalty.

Analysis:

Issue 1: The petitioner's two crown reach trucks equipment were detained at Hosur Check Post -OUT due to the absence of necessary documents as mandated by Section 67 of the Tamil Nadu VAT Act, 2006. The detention led to the issuance of two Goods Detention Notices dated 15.07.2014. The petitioner, in response, submitted a detailed representation on 16.07.2014. However, the respondent proceeded to pass two impugned orders, directing the petitioner to compound the alleged offense under the Act.

Issue 2: The petitioner challenged the impugned orders by filing writ petitions before the court. During the proceedings, the petitioner's counsel expressed willingness to pay the tax amounting to Rs. 2,29,387/- and Rs. 2,28,686/- as raised in the notices. The petitioner sought permission to contest the imposition of penalties by initiating a revision process before the jurisdictional Joint Commissioner.

Issue 3: After hearing the arguments from both parties, the court disposed of the writ petitions by allowing the petitioner to pay the specified tax amounts. Upon such payment, the detained goods were ordered to be released immediately. Additionally, the petitioner was granted the liberty to challenge the penalty proceedings by filing a revision before the jurisdictional Joint Commissioner. The judgment concluded without imposing any costs on the petitioner, and the connected miscellaneous petitions were closed accordingly.

---