2016 (10) TMI 78

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....ndent ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. The petitioner has challenged seizure memos dated 14.08.2016 and a communication dated 29.08.2016 issued by the Joint Commissioner of Commercial Tax in following background: 2. The petitioner is a Chennai based company and is engaged in manufacturing machinery and installing wind farm on turnkey bases. According to the petiti....

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....en presuming that the transporters ought to have Form No. 403 even before crossing the check-post, this would not give rise to any tax liability in the State of Gujarat, if such tax is otherwise not payable. The insistence on the department to collect full tax with maximum possible penalty for releasing the goods even before the assessment is completed, therefore, is improper. 4. Learned AGP Sh....

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....the principal tax liability even if otherwise payable, as contended by the Government, is approximately Rs. 48 lacs. Penalty cannot exceed 150% thereof. Considering the facts of the case as well as the substantial amount involved, we would secure the basic possible tax liability and direct releasing of the goods on following conditions: (i) The petitioner shall deposit a sum of Rs. 50 lacs with....