TaxTMI 
TaxTMI 
2022 (6) TMI 1038
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....the The State Tax Officer -II (Intelligence) Adjudication Cell- II Vellore respondent herein and quash the same as illegal arbitrary, unreasonable and against statutory provisions. 2. There was a vehicle check by the respondent at Ulundurpet Toll Gate on 07.02.2017. A goods vehicle bearing Registration No.TN-28-AM-3102 was intercepted to ascertain the genuineness of the movement of goods loaded in the vehicle. Boiler components - general fabrication quantity Nos.29 were loaded in the vehicle and the value of such goods is Rs.16,38,257/- as per the sale invoices of Kalin Engineering Industries ie., the petitioner herein and as per the invoices dated 31.12.2016, the goods worth about Rs.11,22,567/- and as per the invoice dated 30.01.2017, ....
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.... petitioner will also have the right to assail, not only the imposition of tax, but also the imposition of compounding fee, as reflected in the impugned notice, albeit, in accordance with law. 11.The writ petition is disposed of in the aforementioned terms. Consequently, the connected pending applications are also closed. However, there shall be no order as to costs." 5. Pursuant to the said order passed by this Court, the goods in question, after receipt of the one time tax paid by the petitioner, were released. Subsequently, the adjudication was over and the final order has been passed on 19.11.2021, which is impugned herein. 6. In the impugned order, the tax has been levied to the extent of Rs.2,98,013/- and the compoundin....
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....ound, is liable to be interfered with. 8. Per contra, Mr.Richardson Wilson, learned Additional Government Pleader appearing for the respondent would point out that, what are all the documents to be accompanied in respect of the goods which are being transported from State to State have been clearly demarcated under the various provisions of the Act and in this regard, even though invoices were taken earlier, only after 37 days of the invoices since the goods were under transportation, there is every reason for the respondent to believe that, using the invoices taken 37 days prior to the transportation, the petitioner would have transported more such goods. Therefore, there is every reason on the part of the Revenue to levy tax on the goo....
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....etitioner is liable to pay the compounding fee within the meaning of Section 72(1)(a) of the Act or not, has to be gone into only on the basis of the factual matrix and since the revisional authority under Section 54 of the Act is the final fact finding authority in this kind of cases, before whom the petitioner can very well lay his revision petition by putting forth his case both on facts as well as on law and therefore, without exhausting such an alternative remedy, the petitioner cannot come before this Court to file the present writ petition, as there has been no reason to interfere at this juncture by this Court on the impugned order on the said three grounds as stated by the learned Additional Government Pleader viz., (i) violation o....