Court orders release of goods upon tax payment, petitioner can challenge tax, application closed.

The court directed the respondent to release the detained goods upon payment of a one-time tax, allowing the petitioner to challenge the tax imposition or compounding fee in the future. The writ petition was disposed of, with the connected pending application closed, and no costs were awarded.

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Issues: Challenge to goods detention notice and compounding notice due to variation in weight in detained goods.

In this judgment, the petitioner challenged a goods detention notice and a compounding notice issued due to a discrepancy in the weight of the detained goods. The weight indicated in the invoice and Form JJ was 33,050 Kgs, while the weight in the e-transit pass (Form LL) was 23,050 Kgs, leading to the detention of goods. The petitioner argued that the transaction was an inter-state sale with CST already paid, and the weight discrepancy was inadvertent. The petitioner expressed willingness to pay a one-time tax for the release of goods, without prejudice to their rights. The respondent agreed to release the goods upon payment of the one-time tax.

The court, after hearing both parties, directed the respondent to release the detained goods upon payment of the one-time tax. The court clarified that this payment would not prevent the petitioner from challenging the tax imposition or the compounding fee in accordance with the law. The writ petition was disposed of accordingly, with the connected pending application closed, and no order as to costs was given.

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