Mr.K.Venkatesh, learned Government Advocate takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.
2. The petitioner is aggrieved by the Goods Detention Notice dated 02.06.2017.
3. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent.
4. According to the petitioner, the goods detained is not liable for payment of tax as claimed by the respondent, since the petitioner being service provider is liable to pay only the service tax, which they are discharging. However, without prejudice to the above said contention, the learned counsel for the petitioner seeks for release of the goods on payment of one time tax, with further liberty to agitate the matter before the appropriate authority, challenging the imposition of tax and compounding fee as well as for refund of the amount so paid in pursuant to this order.
5. The learned Government Advocate submitted that the petitioner is not a registered dealer within the State of Tamil Nadu and therefore, the respondent has issued the impugned detention notice and if the petitioner is having any grievance, they can agitate the same before the appropriate Revisional Authority.
6. Considering the above stated facts and circumstances and considering the fact that the petitioner has come forward to pay the one time tax liability, however, without prejudice to their right to approach the appropriate authority, this Court is of the view that the goods can be directed to be released on payment of such one time tax. Accordingly, this writ petition is disposed of, by directing the respondent to release the goods forthwith, so detained through the impugned proceedings, on receipt of such one time tax payment. The petitioner is given liberty to K.RAVICHANDRABAABU,J.
mk agitate the matter before the appropriate authority in the manner known to law, challenging the imposition of the tax and compounding fee and seek for refund, if the petitioner is entitled for such relief. No costs. Consequently, connected miscellaneous petitions are closed.
09.06.2017 Speaking/Non Speaking Index : Yes/No mk Note: Issue order copy on 09.06.2017 To The Deputy Commercial Tax Officer Air Cargo Vehicle Check Point Office of the Deputy Commissioner (CT) Enforcement (East), First Floor, PAPJM Building, Greams Road, Chennai-600 006.
W.P.No.14416 of 2017 http://www.judis.nic.in