https://www.taxtmi.com/caselaws?id=339004 Detained goods were directed to be released on payment of one-time tax where the assessee offered payment without prejudice to its rights. The detention had arisen from absence of an advance inward way bill, non-reporting at the checkpost, and delivery to an address different from the consignee address, while the petitioner maintained that the transaction was an inter-State sale on which tax had already been paid and that there was no evasion warranting the invoked provision. Release was ordered on the stated payment, and the petitioner's right to challenge the tax and compounding penalty in appropriate proceedings was preserved. en-us Fri, 03 Feb 2017 00:00:00 +0530 Fri, 17 Feb 2017 06:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339004 Detained goods were directed to be released on payment of one-time tax where the assessee offered payment without prejudice to its rights. The detention had arisen from absence of an advance inward way bill, non-reporting at the checkpost, and delivery to an address different from the consignee address, while the petitioner maintained that the transaction was an inter-State sale on which tax had already been paid and that there was no evasion warranting the invoked provision. Release was ordered on the stated payment, and the petitioner's right to challenge the tax and compounding penalty in appropriate proceedings was preserved. Case-Laws VAT and Sales Tax Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339004