https://www.taxtmi.com/caselaws?id=327140 Detained goods were directed to be released on payment of the one time tax, while preserving the consignor's right to pursue revision before the competent authority. The detention had been challenged on the basis that supporting documents accompanied the consignment and that failure to generate an e-transit pass was only a technical lapse. The respondent relied on Section 72(1)(a) of the Tamil Nadu Value Added Tax Act on an allegation of evasion, but the course accepted was payment of the one time tax without prejudice to the petitioner's contentions in revision. On payment, the goods were to be released. en-us Thu, 04 Feb 2016 00:00:00 +0530 Wed, 04 May 2016 09:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327140 Detained goods were directed to be released on payment of the one time tax, while preserving the consignor's right to pursue revision before the competent authority. The detention had been challenged on the basis that supporting documents accompanied the consignment and that failure to generate an e-transit pass was only a technical lapse. The respondent relied on Section 72(1)(a) of the Tamil Nadu Value Added Tax Act on an allegation of evasion, but the course accepted was payment of the one time tax without prejudice to the petitioner's contentions in revision. On payment, the goods were to be released. Case-Laws VAT and Sales Tax Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327140