By consent, this writ petition is taken up for final disposal at the admission stage itself.
2. The case of the petitioners is that he is the manufacturer of mixing machines, lids, infrared dryers and supplies its products through its plant in India. It has been providing paint preparation equipment to body shops and also provide solutions, services and technical support to paint companies, car manufacturers and distributors. The petitioner is doing its business in the Union Territory of Daman under TIN No.25000006981 and CST No.6422. The petitioner, in the course of business transacntions has transported paint mixing machine to M/s.PPG Asian paints Pvt. Ltd., Chennai vide Invoice No.FTIL/EX/1617/S100460 and FTIL/EX/1617/S100461 through G.C.No.676761470 dated 29.11.2016 and the nature of goods transported is that of "Automobile paint mixing machine" used in the automobile body shop for paint mixing purpose. According to the petitioner, the goods were transported from Damam to Chennai through Vehicle bearing Registration No.MH-05-AM-1713 with valid Invoice for the goods in transit. The consignment was detained by the respondent, alleging that the online Form JJ was not submitted by the petitioner at the time of vehicular checking and immediately, the respondent issued G.D.N.No.2200/2016-2017 dated 05.12.2016 detaining the goods on the alleged ground that the goods were not supported by online Form-JJ (as per G.O.No.15 dated 29.01.2016) and to verify the genuineness of the transaction.
3. The learned counsel for the petitioner submitted that the respondent may be directed to release the consignment and vehicle on payment of one time tax.
4. Mr.A.Kanmani Annamalai, learned Additional Government Pleader (Taxes), taking notice for the respondent, submitted that on payment of one time tax by the petitioner, the respondent may be directed to release the goods and the consignment.
5. Having regard to the submissions made by the learned counsel on either side, since the repsondent had passed the impugned order without giving an opportunity of hearing to the petiitoner, I am of the considered view that the impugned order is liable to be set aside and accordingly, the same is set aside. The petitioner is directed to pay the one time tax amount of Rs.38,947/-(Rupees Thirty Eight Thousand Nine Hundred and Forty Seven only) before the respondent and on payment of the said sum of Rs.38,947/-, the respondent is directed to release the goods and vehicle to the petitioner forthwith. It is made clear that the respondent shall proceed with the matter and pass orders on merits and in accordance with law, taking into consideration the objections and the documents, filed by the petitioner
K.KALYANASUNDARAM, J.
Rgr and after affording due opportunity to the petitioner. With these observations, the writ petition is disposed of. No costs. Consequently, connected MPs are closed.
28.02.2017 rgr Note: Issue order copy by today (28.02.2017) To The Deputy Commercial Tax Officer Ranipet (in) Checkpost Serkadu, Vellore District.
W.P.No.4882 of 2017 http://www.judis.nic.in