Prayer:- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified mandamus to call for the impugned proceedings of the first respondent in G.D No. 6182/2014-15 and to quash the impugned proceedings dated 06.03.2015 as issued without authority of law and further to direct the first respondent to release the detained consignment of Gold Flake Cigrattes to the petitioner without insisting on the payment of one time tax and compounding fee at two times of the tax.
S. Vaidyanathan, J.:— The Writ Petitioner has come forward with the aforesaid prayer, challenging the goods detention notice and for release of the goods.
2. Heard both sides.
3. The petitioner/company claims to be a registered dealer in cigarettes under the Tamil Nadu Value Added Tax Act, 2006 and assessee on the file of the second respondent herein.
4. The case of the petitioner is that the petitioner effected purchase of Gold Flake Cigarettes from a local registered seller M/s. Maria Distributors, Trichy and that the movement of goods from the seller to the petitioner is supported by Bill No. 294 dated 04.03.2015, the first respondent has detained the goods and demanded the petitioner to pay the one time tax and compounding fees as two times the tax for the release of goods. Therefore, the petitioner is before this court.
5. This Court in a series of writ petition, directed the goods to be released on payment of the tax component.
6. Accordingly, the Writ Petition is disposed of with a direction to the respondents to release the goods on payment of one time tax component to be decided by the respondents. In so far as any other claims of the respondents are concerned, they shall await the adjudication. No costs. Consequently, connected M.P is closed.