https://www.taxtmi.com/caselaws?id=164169 Section 72 of the Tamil Nadu Value Added Tax Act empowers the prescribed authority to offer composition of the alleged offence, require payment of tax and composition amount where applicable, and either accept or reject composition for recorded reasons. A detained vehicle and goods were not liable to immediate release because the petitioner had not filed a written objection to the show-cause notice. The authority was required to consider the objection, decide whether composition should be accepted, and then pass appropriate statutory orders. If liability was determined and the amount paid, release of the vehicle and goods was to follow forthwith. en-us Wed, 17 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164169 Section 72 of the Tamil Nadu Value Added Tax Act empowers the prescribed authority to offer composition of the alleged offence, require payment of tax and composition amount where applicable, and either accept or reject composition for recorded reasons. A detained vehicle and goods were not liable to immediate release because the petitioner had not filed a written objection to the show-cause notice. The authority was required to consider the objection, decide whether composition should be accepted, and then pass appropriate statutory orders. If liability was determined and the amount paid, release of the vehicle and goods was to follow forthwith. Case-Laws VAT and Sales Tax Wed, 17 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164169