Document discrepancy in vehicle number did not bar release of goods on payment of one time tax.

Goods accompanied by the documents required under Section 69 of the Tamil Nadu Value Added Tax Act, 2006 were treated as releasable despite a mismatch between the vehicle number in the lorry receipt and the vehicle actually used for transport. The movement of goods from Jodhpur to Chennai was undisputed, and the only defect was the registration discrepancy in the transport papers. On the petitioner's offer to pay the quantified one time tax, the Court found no impediment to release of the goods after such payment.

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Issues: Whether the detained goods were liable to be released on payment of one time tax despite the discrepancy in the vehicle registration number shown in the transport documents.

Analysis: The goods were found to be accompanied by the required documents under Section 69 of the Tamil Nadu Value Added Tax Act, 2006. The only discrepancy noticed was that the vehicle in which the goods were actually transported differed from the vehicle number shown in the lorry receipt, while the movement of goods from Jodhpur to Chennai remained undisputed. In view of the petitioner's offer to pay the quantified one time tax, the Court found no impediment to direct release of the goods after such payment.

Conclusion: The goods were directed to be released to the petitioner on payment of the one time tax quantified by the authority.

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