https://www.taxtmi.com/caselaws?id=335920 Detention of goods based on a manually issued Form KK, rather than an electronically generated form, was found unsustainable where the transporter explained that the electronic system was temporarily unavailable and that explanation was not addressed. The demand under the Tamil Nadu Value Added Tax Act, 2006 was also treated as improper because it proceeded as if there was tax evasion without any recorded finding of evasion, and the accompanying transport and import documents had to be read as a whole under Section 68. The compounding computation was therefore unsustainable, and release of the vehicle and goods was ordered on payment of a reduced amount. en-us Fri, 25 Nov 2016 00:00:00 +0530 Tue, 13 Dec 2016 10:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335920 Detention of goods based on a manually issued Form KK, rather than an electronically generated form, was found unsustainable where the transporter explained that the electronic system was temporarily unavailable and that explanation was not addressed. The demand under the Tamil Nadu Value Added Tax Act, 2006 was also treated as improper because it proceeded as if there was tax evasion without any recorded finding of evasion, and the accompanying transport and import documents had to be read as a whole under Section 68. The compounding computation was therefore unsustainable, and release of the vehicle and goods was ordered on payment of a reduced amount. Case-Laws VAT and Sales Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335920