Krishna Agencies vs The Deputy Commercial Tax Officer and Checkpost Officer

T.S. Sivagnanam, J.—Mr.Cibhi Vishnu, learned Additional Government Pleader, takes notice on behalf of the respondents.

By consent of both parties, the writ petition is taken up for final disposal at the admission itself.

The petitioner seeks for issuance of writ of certiorari, to quash the show cause notice for composition of offence dated 30.10.2014 issued to the petitioner and detention of goods.

The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 on the file of the second respondent. The goods were detained by the first respondent and impugned notice dated 30.10.2014 has been issued stating that on verification of Tamil Nadu Value Added Tax Website, it is seen that the consignee has not paid tax for the year 2014-15 under the Tamil Nadu Value Added Tax Act and in the invoice, there is variation in the monthly return and therefore, the goods are detained with vehicle for further verification.

The learned counsel for the petitioner would submit that the reasons assigned for detention of goods are beyond the purview of the first respondent, who is the Deputy Commercial Tax Officer/Check post Officer and the matter is solely within the ambit of the second respondent/Assessing Officer. In any event, the petitioner is ready to pay one time tax as they want release of goods immediately, which, according to the petitioner, is consigned to Kerala.

Accordingly, the Writ Petition is disposed of, by directing the petitioner to pay one time tax as demanded by the first respondent and on payment of tax, the goods in question shall be released. Simultaneously, the petitioner shall submit their reply to the impugned Notice dated 30.10.2014, which shall be considered in accordance with law. No costs. Consequently, the connected miscellaneous petition is closed.