M/S.L.G.Electronics India Pvt. v. The Deputy Commercial Tax
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 07.07.2017
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.17340 of 2017 & W.M.No.18847 of 2017 M/s.L.G.Electronics India Pvt. Ltd., Rep. by its Authorised Signatory, Head Office : Lane No.14, Shri Ram Marg Tikrikalan, New Delhi.
Branch Office:
Plot No.31-A, Ambit Park Road, Ambattur Industrial Estate (South), Ambattur, Chennai - 58.
... Petitioner Vs.
1. The Deputy Commercial Tax Officer, And Checkpost Officer, K.G.Chavadi Checkpost (Outgoing), Coimbatore.
2. The Deputy Commissioner (CT)-I, Large Tax Payers Unit, 34/123, Dugar Tower, Marshal Road, Egmore, Chennai - 8.
... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a WRIT OF CERTIORARIFIED MANDAMUS to call for the records of the first respondent in G.D.553/2017-18, dated 18.06.2017 and consequential compounding notice dated 18.06.2017 of the first respondent and quash the same and further direct the Ist Respondent to release the consignment detained on 18.06.2017.
For Petitioner : M/s.C.Rekha Kumari For Respondents : Mr.K.Venkatesh, Government Advocate.
O R D E R
Heard Ms.C.Rekha Kumari, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate accepting notice
on behalf of the respondents. With the consent on either side the writ petition itself is taken up for disposal. 2.The petitioner has filed this writ petition challenging a compounding notice issued by the first respondent after detaining the goods which were transported by the petitioner from New Delhi.
3.The learned counsel for the petitioner submitted that the consignment was moving from New Delhi to Kerala and was duly covered by all documentary evidence including E-Transit pass generated at Kerala, Madhya Pradesh, Telangana, Andhra Pradesh except Tamil Nadu transit pass. Therefore, the first respondent should not have held that the goods are not covered by the valid documents merely on the ground that the driver failed to produce E-Transit pass in Form LL before the entry check post i.e. K.G.Chavadi Check Post, Coimbatore.
4.These issues on the merits of the reasons for the detention of the goods and of issuance of the compounding notice and the appropriate remedy for the petitioner would be is to file a revision petition before the concerned Joint Commissioner. The petitioner is ready and willing to pay the one time tax and seeks for necessary direction for release of the goods.
5.Considering the above facts, this writ petition is disposed of with a direction to the petitioner to pay the one time tax as quantified by the first respondent viz., Rs.3,31,076/- and on such payment, the first respondent is directed to release the goods forthwith and after the payment is effected, the first respondent is directed to transfer the amount to the file of the second respondent Assessing Officer of the petitioner. The petitioner is directed to file a revision petition before the concerned Joint Commissioner and raise all the issues both on facts as well as on law and the amount of one time tax remitted by the petitioner shall remain with the second respondent and shall abide by the orders to be passed by the Joint Commissioner in the revision petition which has been directed to be filed by the petitioner. No costs.
Consequently, the connected miscellaneous petition is closed. Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar
abr To
1. The Deputy Commercial Tax Officer, And Checkpost Officer, K.G.Chavadi Checkpost (Outgoing), Coimbatore.
2. The Deputy Commissioner (CT)-I, Large Tax Payers Unit, 34/123, Dugar Tower, Marshal Road, Egmore, Chennai - 8.
+1cc to M/S.C.Rekha Kumari, Advocate Sr. 47480 +1cc to Special Government Pleader (Taxes) High Court Chennai-104 Sr.47552 W.P.No.17340 of 2017 & W.M.No.18847 of 2017 KJ(CO) VR(07/07/2017)