2013 (4) TMI 631

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....50/-, quash the same and direct him to release the goods detained on 02.11.2012 vide Goods Detention Notice G.D.No.3904/12-13 dated 02.11.2012.   2. Mr. A.R. Jaya Prathap, learned Additional Government Pleader (Tax) takes notice for the respondent. By consent the writ petition is taken up for final disposal.   3. According to the GD Notice, the consignment moved from Tamil Nadu to Andhra Pradesh, but the documents which was verified showed that the goods had moved from Chennai to Nellore with an invoice raised by the dealer at Kohlapur to Nellore. Suspecting the nature of transaction, the goods were detained under GD Notice No.3904/12-13 dated 2.11.2012. Thereafter, notice for composition of offence in terms of Section 72 of....

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....(c) If the seller or consignor or transferor of the goods fails to comply with clause (b), it shall be deemed that the goods carried thereby have been sold within the State by the consignor or transferor and such seller or consignor or transferor shall, notwithstanding anything contained in Section 3, be liable to pay tax in accordance with the provisions of this Act, irrespective of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such tax. Hence, as per Section 70(2) of the Tamil Nadu Value Added Tax Act, 2006 petitioner has to necessarily obtain a transit pass in the prescribed form and in the prescribed manner. In such view of the matter, the plea of the petitioner that the Circular Act Cell-I....

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....o the 2006 Act in terms of section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006. A detailed procedure has been prescribed for composition and an opportunity should be given before passing an order under Section 72 of the TNVAT Act, 2006. The said section prescribes that an order should be passed on composition either way on merits and the petitioner is entitled to pursue the same on merits, if aggrieved.   8. In such view of the matter, the petitioner is given liberty to seek release of the goods on complying with Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 by payment of tax alone. Insofar as composition of the offence, as per notice issued, it has to be dealt with independently. The goods under detention shall....