https://www.taxtmi.com/caselaws?id=222048 The court granted the Writ Petition in part, directing the respondent to release the goods upon payment of tax, voluntarily or under protest, in accordance with Section 67(4) of the TNVAT Act, 2006. The request to quash the notice demanding tax and a compounding fee was not fully accepted. It was clarified that the composition fee should not be a pre-condition for releasing the goods, and procedures under Section 72 of the Act should be followed. The petitioner was allowed to file a revision under Section 54 of the TNVAT Act, 2006 if necessary. No costs were awarded in the judgment. en-us Mon, 10 Dec 2012 00:00:00 +0530 Thu, 11 Apr 2013 14:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222048 The court granted the Writ Petition in part, directing the respondent to release the goods upon payment of tax, voluntarily or under protest, in accordance with Section 67(4) of the TNVAT Act, 2006. The request to quash the notice demanding tax and a compounding fee was not fully accepted. It was clarified that the composition fee should not be a pre-condition for releasing the goods, and procedures under Section 72 of the Act should be followed. The petitioner was allowed to file a revision under Section 54 of the TNVAT Act, 2006 if necessary. No costs were awarded in the judgment. Case-Laws VAT and Sales Tax Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222048