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| The Tax Publishers 2020 TaxPub(VAT) 0106 (Mad-HC) : (2020) 095 ITPJ (V) 0175 TAMIL NADU VALUE ADDED TAX ACT, 2006
Section 72
Where revenue held transportation improper and levied compounding fee on allegation that petitioner did not had registration for site office, revenue erred in demanding tax at Check Post from petitioner after wrongly detaining goods and also erred in asking petitioner to opt for compounding of alleged offence under section 72(1)(a). However, petitioner also erred in not obtaining separate registration for site office as an additional place of business. Therefore, invocation of section 72(1) was upheld with a direction to refund excess amount of compounding fees levied.
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Levy of compounding fee - Improper transportation of wind energy gearbox - Petitioner did not obtain separate registration for site office as additional place of business -
Petitioner purchased a wind energy gearbox and directly consigned to a site office. Wind energy gearbox was to be installed for its customer along with goods equipments but goods along with vehicle were detained at Commercial Tax Office on ground that since petitioner did not have registration for site office, transportation was improper and compounding fee under section 72 was levied. Held: Revenue not only erred in demanding tax at Check Post from petitioner after wrongly detaining goods but also erred in asking petitioner to opt for compounding of alleged offence under section 72(1)(a). However, petitioner also erred in not obtaining separate registration for site office as an additional place of business. Therefore, invocation of section 72(1) was upheld with a direction to refund excess amount of compounding fees levied.
REFERRED :
FAVOUR : Partly in favour of petitioner
A.Y. :
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