LAWS(MAD)-2020-5-69

VESTAS WIND TECHNOLOGY Vs. COMMERCIAL TAX OFFICER

Decided On May 19, 2020
Vestas Wind Technology Appellant
V/S
COMMERCIAL TAX OFFICER Respondents

JUDGEMENT

(1.) The petitioner has prayed for quashing of the impugned Compounding Notice dated 5.9.2013 bearing reference GD No. 41/2013-14 OR No. 11798/13-14 issued by the 1st respondent Commercial Tax Officer, Roving Squad, Chengalpet, Enforcement South Chennai and for consequential direction for a refund of Rs. 2,74,048/- paid by the petitioner as the compounding amount/fee for release of the goods detained vide Goods Detention Notice No 41/2013-14 in Form No. 41 dated 2.9.2013.

(2.) The petitioner had purchased a wind energy gearbox from M/s.Siemens Limited from their factory at Sriperumbadur Taluk, Tamil Nadu and had directly consigned to a site office from where the wind energy gearbox was to be installed for a customer of theirs along with the goods equipments. While the consignment was in transit it was intercepted and detained at the Paranoor Check Post, near Chengalpet District on the ground that on verification of the document produced at the time of detention, it was found that the goods were to be delivered at an unregistered place and an enquiry through phone, the dealer was not clear regarding the registration of the place of unloading. Hence, the goods along with the vehicle were detained at the Commercial Tax Office premises at Greams Road Chennai 6 for verification of particulars of the transaction.

(3.) It appears from the facts that were narrated during the course of hearing the petitioner is engaged in development of wind energy parks in Tirunelveli District wherein it installs wind energy generators for its customers and for the aforesaid purpose it had procured the aforesaid gearbox.