M/S Bitumon Corporation INDIA PVT. LTD. vs. State Of Andhra Pradesh
Held
The Court held that since the penalty was paid and the goods were released, and the issues involve factual aspects, the petitioner should avail the statutory remedy of appeal. The writ petition was disposed of directing the petitioner to file an appeal.
Facts
The petitioner's goods were detained due to a mismatch in the company name on the tax invoice, with the authority citing 'BITCOL' instead of the full company name. The petitioner paid a penalty of Rs. 4,87,694/- to release the goods and vehicle.
Key Issues
Whether the detention of goods and collection of penalty were illegal due to a minor discrepancy in the invoice name, and if a writ petition is the appropriate remedy after payment of penalty.
Sections Cited
Section 129, Section 107
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No.17061 of 2022
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri P.S.P Suresh Kumar, learned counsel for the petitioner, and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Taxes appearing for the respondents. With their consent and as the pleadings are complete, the writ petition is being disposed of at the admission stage.
The present writ petition came to be filed seeking issuance of a Writ of Mandamus declaring the action of the 3rd respondent in detaining the goods belonging to the petitioner vide order dated 28.03.2022 and collecting an amount of Rs.4,87,694/- on the ground of mismatch of the company’s name in the tax invoice as illegal, arbitrary and violative of principles of natural justice.
The petitioner – M/s Bitumon Corporation India Pvt., Ltd., is engaged in the business of Bitumen products and sale of the said products within India. It is said that Bitumen is being imported to India and is sold to regular customers in India. In the instant case, the Bitumen Grade VG 30 of 28.540
The judgment continues below.
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