TaxTMI 
TaxTMI 
2016 (12) TMI 565
X X X X Extracts X X X X
X X X X Extracts X X X X
....counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2. The petitioner in this Writ Petition is a registered Custom House Agent, who has cleared and forwarded a consignment to IFB Automotive Private Limited at Bangalore. It is stated that certain automotive parts were imported by the said Company and they have been cl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ey manually prepared the Form KK and all import documents and they have produced the same and thereafter, the petitioner has generated the Electronic Form KK for the goods and produced. 4. Though such a stand was taken by the petitioner, the respondent, while passing the impugned order, invoked Section 72(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "TNVAT Act") a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ported. Assuming that Form KK cannot be accepted, the other documents which are all import documents could have been considered by the respondent. Therefore, this Court has no hesitation to hold the computation done by the respondent in the compounding notice, dated 18.11.2016 is not tenable. 6. Accordingly, the petitioner is directed to pay a sum of Rs. 50,000/- (Rupees Fifty Thousand only) i.e.....