https://www.taxtmi.com/caselaws?id=259332 A detention-based demand for tax and penalty was found unsustainable where the authority proceeded on the assumption that the consignee was unregistered without first verifying the stated TNVAT registration application and acknowledgment. The insistence that the goods would be released only on collection of tax and penalty was also contrary to Circular No. 33/2014 dated 17.07.2014. On that basis, the compounding notice was held unsustainable and the detention ground based on tax and penalty could not be maintained. The authority was left free to verify the consignee's registration claim and, if correct, release the consignment. en-us Wed, 19 Nov 2014 00:00:00 +0530 Thu, 07 May 2015 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259332 A detention-based demand for tax and penalty was found unsustainable where the authority proceeded on the assumption that the consignee was unregistered without first verifying the stated TNVAT registration application and acknowledgment. The insistence that the goods would be released only on collection of tax and penalty was also contrary to Circular No. 33/2014 dated 17.07.2014. On that basis, the compounding notice was held unsustainable and the detention ground based on tax and penalty could not be maintained. The authority was left free to verify the consignee's registration claim and, if correct, release the consignment. Case-Laws VAT and Sales Tax Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259332