The High Court of Madras dismissed the writ petition filed by the assessee who challenging detention of goods since the assessee has an alternative remedy of filing a revision petition under the provisions of the Tamil Nadu Value Added Tax Act.
The assessee in the instant case is engaged in transporting cigarettes and the goods were detained by issuing detention notice. This was challenged by the assessee during the year 2015 and the writ petition was disposed of by an order which directed the revenue to release the goods on payment of one-time tax. During the assessment year since the goods were released, the petitioner abandoned the proceedings, and accordingly the respondent initiated steps for recovery by issuing a notice.
After perusing the material facts on records high court justice T.S.Sivagnanam observed that the assessee has a revisional remedy as against the order pronounced in the year 2015.
“Considering the fact that the petitioner has a revisional remedy as against the order dated 31.08.2015, this Court is inclined to grant one indulgence to the petitioner to pursue the revisional remedy within a time frame, failing which the respondent can take action for recovery including prosecution,” the Court said.
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