w w w . L a w y e r S e r v i c e s . i n



M/s. Vaishnavi Overseas Rep. by its Authorized signatory, Kolkatta, West Bengal v/s Commercial Tax Officer Enforcement (Central), Chennai


Company & Directors' Information:- R P G OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC035238

Company & Directors' Information:- M K OVERSEAS PRIVATE LIMITED [Active] CIN = U25209DL1987PTC029976

Company & Directors' Information:- P K OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC059051

Company & Directors' Information:- U & M OVERSEAS PRIVATE LIMITED [Active] CIN = U25200DL2007PTC165258

Company & Directors' Information:- B R K OVERSEAS PRIVATE LIMITED [Active] CIN = U51311DL2002PTC117390

Company & Directors' Information:- A V I OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC059014

Company & Directors' Information:- J C OVERSEAS LIMITED [Active] CIN = U65993WB1999PLC090116

Company & Directors' Information:- J S OVERSEAS PVT LTD [Active] CIN = U74899DL1994PTC058039

Company & Directors' Information:- H A OVERSEAS PRIVATE LIMITED [Active] CIN = U55101CH1999PTC032886

Company & Directors' Information:- B. R. OVERSEAS LIMITED [Active] CIN = U24111MP1973PLC001244

Company & Directors' Information:- A T OVERSEAS LTD [Active] CIN = U17115PB1995PLC015815

Company & Directors' Information:- A L OVERSEAS PRIVATE LIMITED [Active] CIN = U15300DL2013PTC250975

Company & Directors' Information:- D R OVERSEAS PRIVATE LIMITED [Active] CIN = U15122DL2013PTC253214

Company & Directors' Information:- M R OVERSEAS PRIVATE LIMITED [Active] CIN = U01111DL1998PTC092787

Company & Directors' Information:- B C C OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC058775

Company & Directors' Information:- R B OVERSEAS PVT LTD [Active] CIN = U24200MH1982PTC028320

Company & Directors' Information:- S L OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1999PTC099800

Company & Directors' Information:- B L OVERSEAS PRIVATE LIMITED [Active] CIN = U51109DL2008PTC177039

Company & Directors' Information:- G D R OVERSEAS LIMITED [Strike Off] CIN = U51909TN1994PLC028831

Company & Directors' Information:- S. B. OVERSEAS PVT LTD [Active] CIN = U27101WB1994PTC065565

Company & Directors' Information:- G B OVERSEAS PRIVATE LIMITED [Active] CIN = U51109WB2007PTC116567

Company & Directors' Information:- G B OVERSEAS PRIVATE LIMITED [Active] CIN = U74110DL2007PTC317094

Company & Directors' Information:- AT OVERSEAS INDIA PRIVATE LIMITED [Active] CIN = U74900DL2015PTC276303

Company & Directors' Information:- M D OVERSEAS LIMITED [Active] CIN = U52110DL1980PLC011099

Company & Directors' Information:- R C OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045610

Company & Directors' Information:- S. R. O. OVERSEAS PRIVATE LIMITED [Active] CIN = U51101DL2014PTC268846

Company & Directors' Information:- K P OVERSEAS LIMITED [Active] CIN = U51311DL2004PLC125574

Company & Directors' Information:- M I OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1987PTC026966

Company & Directors' Information:- R F OVERSEAS PRIVATE LIMITED [Active] CIN = U51909PB1997PTC019643

Company & Directors' Information:- M R K OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018631

Company & Directors' Information:- L & W OVERSEAS PRIVATE LIMITED [Active] CIN = U17221PB2013PTC037343

Company & Directors' Information:- C D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909DL1997PTC085553

Company & Directors' Information:- J D OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1990PTC038866

Company & Directors' Information:- A A P OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909KA2007PTC042105

Company & Directors' Information:- K G OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC054832

Company & Directors' Information:- OVERSEAS CORPN. PVT LTD [Active] CIN = U67120WB1947PTC014910

Company & Directors' Information:- G R OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC050950

Company & Directors' Information:- A M D OVERSEAS PRIVATE LIMITED. [Active] CIN = U52110DL1980PTC010622

Company & Directors' Information:- M S D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC069001

Company & Directors' Information:- R K G OVERSEAS PRIVATE LIMITED [Active] CIN = U51229DL1997PTC086734

Company & Directors' Information:- N D OVERSEAS PRIVATE LTD [Converted to LLP] CIN = U51900MH1994PTC076787

Company & Directors' Information:- N W OVERSEAS PRIVATE LIMITED [Active] CIN = U51507HR1999PTC034265

Company & Directors' Information:- R. G. OVERSEAS LIMITED [Strike Off] CIN = U27104TN1981PLC008963

Company & Directors' Information:- OVERSEAS COMMERCIAL PVT LTD. [Strike Off] CIN = U02001MH1987PTC043029

Company & Directors' Information:- P M OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL1991PTC045126

Company & Directors' Information:- J M B OVERSEAS PRIVATE LIMITED [Active] CIN = U51909WB1997PTC085224

Company & Directors' Information:- S C J OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1993PTC052913

Company & Directors' Information:- M C S OVERSEAS PVT LTD. [Strike Off] CIN = U51909WB1994PTC063666

Company & Directors' Information:- B. J. OVERSEAS PVT. LTD. [Strike Off] CIN = U24134WB1994PTC063846

Company & Directors' Information:- A H OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51109UP1977PTC004421

Company & Directors' Information:- R M OVERSEAS LTD [Active] CIN = U51909PB1992PLC011971

Company & Directors' Information:- L O P OVERSEAS PRIVATE LIMITED [Active] CIN = U51109UP2001PTC026011

Company & Directors' Information:- R R OVERSEAS LTD [Active] CIN = U51909DL1993PLC054909

Company & Directors' Information:- U D OVERSEAS PRIVATE LIMITED. [Strike Off] CIN = U74999DL2000PTC105257

Company & Directors' Information:- S A OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2001PTC112769

Company & Directors' Information:- A H R OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2000PTC103069

Company & Directors' Information:- H S OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2008PTC182147

Company & Directors' Information:- S G OVERSEAS PRIVATE LIMITED [Active] CIN = U18101DL2000PTC105649

Company & Directors' Information:- R AND R OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U18101DL1987PTC030154

Company & Directors' Information:- D & D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51420OR2009PTC010779

Company & Directors' Information:- A TO Z OVERSEAS PRIVATE LIMITED [Active] CIN = U51909PB2007PTC031342

Company & Directors' Information:- J P OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC059744

Company & Directors' Information:- R Q OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909MH2012PTC230840

Company & Directors' Information:- J M OVERSEAS PRIVATE LIMITED [Active] CIN = U51909WB2008PTC128957

Company & Directors' Information:- D N OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U24119DL1999PTC102409

Company & Directors' Information:- A-3 OVERSEAS PRIVATE LIMITED [Active] CIN = U36900HR2016PTC063750

Company & Directors' Information:- D M OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74900DL1995PTC072532

Company & Directors' Information:- B R V K OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909DL1982PTC014130

Company & Directors' Information:- OVERSEAS (INDIA) LTD [Strike Off] CIN = U51909WB1945PLC012624

Company & Directors' Information:- B N OVERSEAS PVT LTD [Strike Off] CIN = U74899DL1991PTC042764

Company & Directors' Information:- S N R OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U00063KA1996PTC019873

Company & Directors' Information:- P B M OVERSEAS PVT LTD [Strike Off] CIN = U51311RJ1996PTC011483

Company & Directors' Information:- M H OVERSEAS LIMITED [Strike Off] CIN = U36911UP2000PLC025118

Company & Directors' Information:- V. R. OVERSEAS PRIVATE LIMITED [Active] CIN = U51109WB2006PTC107676

Company & Directors' Information:- I E S (OVERSEAS) PVT LTD [Active] CIN = U31200WB1974PTC029343

Company & Directors' Information:- V B OVERSEAS PRIVATE LIMITED [Active] CIN = U28995DL1996PTC077049

Company & Directors' Information:- J N OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC060359

Company & Directors' Information:- V C OVERSEAS PRIVATE LIMITED [Active] CIN = U51900DL2007PTC166741

Company & Directors' Information:- T M K OVERSEAS LIMITED [Strike Off] CIN = U51223KL1992PLC006416

Company & Directors' Information:- V E OVERSEAS PVT LTD [Strike Off] CIN = U31909DL1981PTC011849

Company & Directors' Information:- S R D OVERSEAS PRIVATE LIMITED [Active] CIN = U52209DL2008PTC178806

Company & Directors' Information:- C M D OVERSEAS PVT LTD [Active] CIN = U74899DL1995PTC073068

Company & Directors' Information:- BENGAL COMMERCIAL CORPORATION PVT LTD [Strike Off] CIN = U51900WB1943PTC011525

Company & Directors' Information:- M B OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC061016

Company & Directors' Information:- B G OVERSEAS PRIVATE LIMITED [Under Process of Striking Off] CIN = U74899DL1990PTC038859

Company & Directors' Information:- M N OVERSEAS PRIVATE LIMITED [Active] CIN = U51909WB2004PTC099257

Company & Directors' Information:- R L K OVERSEAS PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1991PTC043115

Company & Directors' Information:- J S R OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U52399DL2009PTC190839

Company & Directors' Information:- CENTRAL COMMERCIAL COMPANY PRIVATE LIMITED [Strike Off] CIN = U51909WB1997PTC086021

Company & Directors' Information:- K D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U18101DL1982PTC013342

Company & Directors' Information:- S S B OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74120WB1997PTC086041

Company & Directors' Information:- C J OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1991PTC045545

Company & Directors' Information:- A AND P OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74999DL1992PTC048780

Company & Directors' Information:- VAISHNAVI OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74995DL1994PTC059257

Company & Directors' Information:- V & D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909DL2009PTC186537

Company & Directors' Information:- P G OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74999DL1982PTC013479

Company & Directors' Information:- S N OVERSEAS PRIVATE LIMITED [Active] CIN = U74996DL2006PTC150004

Company & Directors' Information:- D. T. OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U36911UP1996PTC020289

Company & Directors' Information:- A R C OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC036343

Company & Directors' Information:- T D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U52590DL2013PTC257410

Company & Directors' Information:- V K OVERSEAS PVT LTD [Strike Off] CIN = U18209CH1990PTC010214

Company & Directors' Information:- J B OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U17220DL1983PTC016197

Company & Directors' Information:- K H OVERSEAS PVT LTD [Strike Off] CIN = U51496CH1989PTC009704

Company & Directors' Information:- A. A. OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909PB2008PTC032010

Company & Directors' Information:- Z H OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909MH2005PTC155819

Company & Directors' Information:- E B OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51101DL2007PTC157263

Company & Directors' Information:- A P OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51101DL2014PTC271288

Company & Directors' Information:- S H OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U18101DL2002PTC116516

Company & Directors' Information:- S D S OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2013PTC249539

Company & Directors' Information:- L T OVERSEAS PRIVATE LIMITED [Active] CIN = U15122DL2014PTC272665

Company & Directors' Information:- R P OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL2000PTC108954

Company & Directors' Information:- S V OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U52100DL2013PTC258278

Company & Directors' Information:- T & Y OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51505HR2012PTC047468

Company & Directors' Information:- G R D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U80301HR2012PTC046968

Company & Directors' Information:- T & T OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51900GJ2015PTC083022

Company & Directors' Information:- S K P OVERSEAS PRIVATE LIMITED [Active] CIN = U51909GJ2013PTC076553

Company & Directors' Information:- P R OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U27310GJ2014PTC079227

Company & Directors' Information:- G T C OVERSEAS PVT LTD [Strike Off] CIN = U18101PB1993PTC013743

Company & Directors' Information:- D AND P OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U18109DL1989PTC038623

Company & Directors' Information:- B G S OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51101PB2007PTC031400

Company & Directors' Information:- I P S OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U63030DL1976PTC008356

Company & Directors' Information:- OVERSEAS COMMERCIAL CORPORATION LTD. [Dissolved] CIN = U99999MH1920PTC000828

Company & Directors' Information:- INDIA AND OVERSEAS CORPORATION LIMITED [Dissolved] CIN = U99999MH1947PTC005626

    Writ Appeal No. 1145 of 2017

    Decided On, 04 October 2019

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE S. MANIKUMAR & THE HONOURABLE MR. JUSTICE R. SURESH KUMAR

    For the Appellant: C. Bakthasiromoni, Advocate. For the Respondent: Kanmani Annamalai, AGP (Tax).



Judgment Text

(Prayer: Appeal filed under Clause 15 of Letters Patent Act, against the order dated 20.07.2017 made in W.P.No.18530 of 2017.)

This Intra Court Appeal was made against the order passed by the writ court in W.P.No.18530 of 2017 by order, dated 20.07.2017.

2. The writ petitioner is the appellant herein who filed the writ petition for the prayer of writ of certiorarified mandamus to call for the records and quash the proceedings issued by the respondent in Proceedings GD.No.1131/RS-III/C/2016-17, dated 21.02.2017.

3. The case of the writ petitioner before the writ court was that, the petitioner is a consignor having office at West Bengal and in order to export the goods to a Malaysian company at Kuala lumpur, the petitioner sent bundle of readymade garments to Chennai port and on the way, on reaching Chennai, it has been kept at a godown of one M/s.Sre Ranga Logistics at No.55, Sothupakkam Road, Chennai - 52.

4. According to the petitioner, the goods in question are meant for export and it has not been transported for any inter state sale. While so, when the goods were kept at the godown of the said logistics the same was intercepted or inspected by the respondent / Revenue and according to them, the said goods had been kept there for the purpose of local sale or interstate sale, thereby without paying the necessary tax under TNVAT Act 2006 or in order to evade the said tax since the petitioner had kept the goods in the godown for the sale, the respondent / Revenue had issued a Goods Detention Notice, dated 21.02.2017 which is the order impugned. Challenging the same, the writ petition was filed.

5. The learned Judge in the writ court, after hearing both sides, by order, dated 20.07.2017 in the impugned Judgment, has confirmed the decision taken by the Revenue by taking into account the subsequent development, whereby on 06.03.2017, the Revenue issued a compounding notice, whereby directed the petitioner to pay tax due at 5% on the goods in question to the extent of Rs.10,61,845/- and accordingly, the learned Judge in the impugned Judgment, dated 20.07.2017, directed the petitioner to pay the said tax without prejudice to the right of the petitioner to avail the alternate remedy available under the provisions of the Act and on remittance of the one time tax levied or indicated by the Revenue through the compounding notice, dated 06.03.2017, the respondent Revenue were directed to release the goods forthwith.

6. Aggrieved over the said order passed by the writ court, dated 20.07.2017, the present appeal has been filed.

7. We have heard Mr.C.Bakthasiromoni, learned counsel appearing for the appellant and Mr.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent.

8. Mr.C.Bakthasiromoni, learned counsel appearing for the appellant has made submissions that, the goods were emanated from Calcutta, where the petitioner is having or located its office, only for the purpose of exporting the goods to Kuala lumpur, Malaysia through Chennai port and the same could not be materialised at a stretch. Accordingly, on reaching the goods at Chennai, it had been kept at the godown referred to above for a shorter period only for the purpose of shipping the same for export.

9. The learned counsel would further submit that, when all documents necessary for the purpose of exporting the goods had been submitted to the respondent / Revenue, they refused to accept the same and accordingly, they detained the same as if the goods had been kept in the godown of the said logistics, for the purpose of local sale evading the tax under the TNVAT Act.

10. The learned counsel would further submit that, if at all on any apprehension of evasion of tax, the Revenue wanted to have a clutch over the petitioner, they cannot detain the goods and in this context the learned counsel would submit that, at the most the Revenue would release the goods on getting the bank guarantee for the alleged tax evasion as proposed by the Revenue and therefore by the subsequent notice of compounding, dated 06.03.2017 demanding the petitioner to pay one time tax of more than Rs.10 lakhs could not have been made and therefore based on such compounding notice, since the learned Judge had been taking the issue in a different angle and directed the petitioner to pay the said amount and thereafter work out its remedy in the alternate forum, the said decision of the writ court is erroneous.

11. The learned counsel appearing for the appellant, in support of his contention, has relied upon a recent decision of a Division Bench of this Court, where, one of us was a party, in Tata Power Solar Systems Ltd., v. CTO, reported in (2017) 101 VST 16 (Mad).

12. By making all these submissions, the learned counsel appearing for the appellant would urge and canvass that, the impugned Judgment of the learned Judge of the writ court is liable to be interfered with and the writ appeal may be allowed.

13. Per contra, Mr.Kanmani Annamalai, learned Additional Government Pleader (Tax) appearing for the Revenue would contend that, during the course of conducting spot verification of the premises of the said logistics, it was found that the goods, i.e., readymade garments, had been kept in the godown without proper documents. The documents produced by the appellant as if they had registered under the Commercial Tax Department at West Bengal with IE Code and TIN number referred to in the bill of lading, invoice and the road challan, are all found to be bogus.

14. The learned Additional Government Pleader would further submit that, the godown where the goods have been kept also were not registered under the TNVAT and CST Act. Since the goods involved are readymade garments and they are liable to be taxed at the rate of 5% and on the guise of exporting the same to abroad to claim that the goods are exempted, the appellant was trying to evade the tax liability.

15. Only after noticing all these defects, the Commercial Tax Officer concerned, has issued the Goods Detention Order, dated 21.02.2017 and thereafter also since there had been no response from the appellant, the Revenue decided to issue a compounding notice, dated 06.03.2017 by imposing one time tax. However without responding to the same, the appellant has preferred the writ petition before the writ court and the same has been considered by the learned Judge and has rightly decided the same in favour of the Revenue through the impugned Judgment.

16. The learned Additional Government Pleader for the Revenue would also submit that, there is absolutely no document, whatsoever to substantiate the contention on the side of the appellant that the goods in question were emanated from Calcutta with registered IE code or TIN number and no documents, such as Bill of lading, invoice and road challan has been produced and what has been produced by them are absolutely bogus documents and therefore based on which, no exemption can be claimed by the appellant, as if that the goods in question were meant for export to Malaysia through the Chennai port and for the said purpose, during the interregnum, it had been kept at the godown. Therefore the learned Additional Government Pleader would submit that, the judgment impugned made by the learned Judge in the writ court is a justifiable and sustainable order, therefore it does not require any interference from this Court.

17. We have given our anxious consideration to the said submission made by the learned counsel appearing for the parties and we have perused the materials placed before this Court.

18. Admittedly the goods in question, according to the appellant, had been emanated from their office at Calcutta and it was meant for export to Kuala Lumpur, Malaysia through Chennai port and on the way it has been kept for short while at the godown and therefore it was not meant for any local sale or interstate sale, therefore the goods in question are not liable to be taxed under the provisions of the TNVAT Act. However, prima facie the documents produced by the appellant would disclose the fact that, the address given by the appellant does not have any IE code or TIN number, as the appellant had not registered its office at West Bengal under the said State Taxation Law.

19. Moreover, those documents such as Bill of lading, invoice and road challan produced by the appellant were found bogus by the Revenue. In order to rebut the same, there has been no documents from the side of the appellant and no plausible or acceptable arguments have been made on the side of the appellant to rebut the said contention of the Revenue that those documents claimed to have been produced by the appellant are bogus.

20. In so far as the decision of a Division Bench of this Court cited by the appellant side in Tata Power Solar Systems Ltd., case referred to above is concerned, there is vast difference between the facts of the said case and the present one. In the said case, the appellant therein was registered with the Sales Tax authority in the State of Karnataka as well as the Central Sale Tax Authority. Here there is no such registration made by the appellant.

21. That apart, all relevant documents were produced by the party in the said case, which has been taken note of by the Division Bench at para 6.2 of the said order, which reads thus :

“6.2 In view of the consummation of the aforesaid transaction, it was arranged that the subject goods be transported to BCPL-s place of business located in Dindigul, in the State of Tamil Nadu. For this purpose, the services of a transporter by the name of Shreeji Transport Services Pvt., Ltd., was avaied of. As is evident from the record, the transporter carried with it, along with the subject goods, the following documents :

(a) Original Bill of lading.

(b) Copy of Bill of entry.

(c) Original certificate of origin certifying that the goods originated from the Republic of China.

(d) Form KK filed by the appellant-s clearing and forwarding agent under the TNVAT Act, 2006.

e) The invoice raised by the appellant on BCPL.”

22. Moreover in that case, it was a concession given by the Revenue, as submitted by the learned Additional Government Pleader appeared in the said case that, the detained goods can be released to the appellant, if security is furnished by the appellant in respect of tax in terms of Section 67(4) of the TNVAT Act. This was also recorded by the Division Bench in the said Judgment cited by the appellant side.

23. Here in the case in hand, the appellant has not registered at West Bengal and with the same name, i.e., M/s.Vaishnavi Overseas, it was registered at Moradabad at Uttar Pradesh and the owner of the godown namely Sre Ranga Logistics, where the goods were kept in, also found to be an unregistered dealer. That apart none of the documents produced (not original, only photo copy) by the appellant found to be genuine, instead all those documents were found to be bogus one.

24. Therefore the appellant cannot take any shelter under the said Judgment of the Division Bench referred to above, as if that the appellant is also entitled to get the same relief of releasing the goods on furnishing the bank guarantee.

25. Taking note of all these factors only, the Revenue themselves came forward to issue the compounding notice and dire

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cted the appellant to pay tax at 5% on the said value of the goods to the extent of Rs.10,61,845/-. Therefore the learned single Judge of the writ court through the impugned Judgment, having taken note of the said development, had disposed the writ petition by directing the petitioner to remit the one time tax of Rs.10,61,845/- quantified by the Revenue in the compounding notice, dated 06.03.2017 before availing other alternative remedy available under the provisions of the Act. The learned Judge also on such payment of the tax, directed the Revenue to release the goods forthwith. 26. The said relief granted by the learned Judge in the impugned Judgment, in our considered opinion, is an acceptable and sustainable decision, as the appellant has not made out any case to release the goods in question either without paying the tax or with execution of bank guarantee alone, as in the case of the other one cited by the appellant in the Judgment referred to above. 27. Therefore for all these reasons, we deem it that, the Judgment impugned passed by the learned Judge in the writ court is a justifiable and sustainable one, accordingly it does not require any interference from this Court. Hence, this writ appeal fails and accordingly, it is dismissed. No costs.
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