Conditional release of detained goods allowed on payment of quantified disputed tax, with revision rights kept open.

Goods detained for a discrepancy between the transport pass and invoice were ordered to be released on conditional payment of the quantified one-time disputed tax. The consignment was otherwise supported by transport documents, and the petitioner relied on the statutory entitlement to move goods with documents under the Tamil Nadu Value Added Tax Act, 2006. Because the petitioner was willing to pay and the revenue accepted that course, the Court directed the respondent to quantify the tax immediately and release the goods once proof of payment was produced. The petitioner was left free to challenge the detention proceedings in revision.

---

---

Issues: Whether the detained goods were liable to be released on payment of the quantified one time disputed tax, and whether the detention could be cleared on such payment.

Analysis: The goods were detained on the ground of discrepancy between the transport pass and the invoice, though the consignment was supported by the transport documents and the petitioner invoked the entitlement to move goods with the documents contemplated under Section 69 of the Tamil Nadu Value Added Tax Act, 2006. In view of the petitioner's willingness to pay the one time disputed tax and the revenue's acceptance of that course, the Court directed immediate quantification of the tax by the respondent and payment by the petitioner, with release to follow on production of proof of payment.

Conclusion: The detained goods were directed to be released forthwith after the petitioner pays the quantified one time disputed tax; the petitioner was left free to challenge the respondent's proceedings in appropriate revision.

Final Conclusion: The writ petition was disposed of by granting conditional relief for release of the goods on payment of the quantified tax, without adjudicating the merits of the detention notice.

---