https://www.taxtmi.com/caselaws?id=329039 Revised compounding notices and the consequential transit-related demand could not be sustained where the stated detention defects were either unsupported by the statute or irrelevant to liability. The absence of route particulars in the transit pass did not by itself justify faulting the taxpayer, and production of the import duty payment certificate was not required under Section 69(7)(d) of the Tamil Nadu Value Added Tax Act. Because the goods had already been released under an interim order, which the Department did not challenge, the impugned proceedings had become academic and unenforceable. The High Court therefore set aside the notices and closed the writ petitions in favour of the taxpayer. en-us Wed, 08 Jun 2016 00:00:00 +0530 Tue, 21 Jun 2016 11:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329039 Revised compounding notices and the consequential transit-related demand could not be sustained where the stated detention defects were either unsupported by the statute or irrelevant to liability. The absence of route particulars in the transit pass did not by itself justify faulting the taxpayer, and production of the import duty payment certificate was not required under Section 69(7)(d) of the Tamil Nadu Value Added Tax Act. Because the goods had already been released under an interim order, which the Department did not challenge, the impugned proceedings had become academic and unenforceable. The High Court therefore set aside the notices and closed the writ petitions in favour of the taxpayer. Case-Laws VAT and Sales Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329039