One-time tax payment as for release of detained goods, with revision challenge left open

Goods detained at a check post for disputed invoicing particulars, including omission of TIN and CST numbers and verification of the delivery address, were directed to be released on payment of the one-time tax. The transaction was stated to be covered by transit under Section 6(2)(b) of the Central Sales Tax Act, and the tax components had already been collected. Payment was to be made before the Assessing Officer, and release was to follow on proof of payment. The petitioner retained liberty to challenge the detention order in revision.

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Issues: Whether the detained goods were liable to be released on payment of one time tax despite the objection based on invoicing particulars and the alleged violation of Rule 5.

Analysis: The goods were detained at the check post on the ground that the delivery address required verification and that the TIN and CST numbers were not noted in the invoice. The petitioner asserted that the transaction was covered by the transit issued under Section 6(2)(b) of the Central Sales Tax Act, 1956 and that the relevant tax components had already been collected. To avoid further delay, the petitioner expressed readiness to pay the one time tax for release of the goods, while reserving the right to challenge the detention order in revision. The respondents stated that upon payment of the one time tax, release would follow.

Conclusion: The petitioner was directed to pay the one time tax before the Assessing Officer and, on proof of such payment, the goods were to be released. The petitioner was left free to challenge the impugned order in revision.

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