Petitioner Granted Time to Obtain Compounding Notice, Revision Allowed Without Limitation

The High Court directed the petitioner to submit a representation for a copy of the compounding notice within a week. Upon receipt, the petitioner could file a revision without limitation issues, and the authority would consider and pass orders on merits after a personal hearing. The writ petition was disposed of without costs, and connected Miscellaneous Petitions were closed.

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Issues:
Challenge to orders for refund of compounding fee collected by second respondent without due process of law.

Analysis:
The petitioner, a registered dealer under the Gujarat Value Added Tax Act, sent mixed gold ornaments for approval but were returned without sale in Tamil Nadu. The goods were detained by the second respondent for verification, and a compounding fee of Rs. 3,05,802 was collected without proper notice or order. The petitioner challenged this action in the High Court.

The petitioner argued that valid documents accompanied the goods, showing they were sent for approval, and no compounding order was issued before collecting the fee. They requested a copy of the compounding notice to file a revision before the competent authority.

The Additional Government Pleader contended that the impugned orders were passed as per law, providing documents supporting the compounding notice and the petitioner's response.

After hearing both sides, the Court directed the petitioner to submit a representation for a copy of the compounding notice within a week. Upon receipt, the petitioner could file a revision without limitation issues, and the authority would consider and pass orders on merits after a personal hearing. Representation could be made by the petitioner's counsel due to their business location in Gujarat.

The writ petition was disposed of without costs, and connected Miscellaneous Petitions were closed.

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