https://www.taxtmi.com/caselaws?id=337383 Detention of a consignment could not be sustained merely because the consignee had not filed returns. Where Form JJ of the Union Territory of Puducherry did not accompany the goods, the defect attracted only the penalty contemplated in Circular No. 33/2014, namely Rs. 2,000, and not retention of the full amount collected. The goods were described as promotional materials not intended for sale, and that position was not denied. The respondent also failed to identify the legal head for the excess collection or quantify any tax liability. The excess amount retained beyond Rs. 2,000 was therefore refundable to the petitioner. en-us Mon, 29 Aug 2016 00:00:00 +0530 Sat, 07 Jan 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337383 Detention of a consignment could not be sustained merely because the consignee had not filed returns. Where Form JJ of the Union Territory of Puducherry did not accompany the goods, the defect attracted only the penalty contemplated in Circular No. 33/2014, namely Rs. 2,000, and not retention of the full amount collected. The goods were described as promotional materials not intended for sale, and that position was not denied. The respondent also failed to identify the legal head for the excess collection or quantify any tax liability. The excess amount retained beyond Rs. 2,000 was therefore refundable to the petitioner. Case-Laws VAT and Sales Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337383