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HC orders refund of excess compounding fees levied under TNVAT Act

June 2, 2020[2020] 116 863 (Madras)

EX/ST/VAT: Where petitioner had purchased a wind energy gearbox and had directly consigned to a site office from where 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 without payment of duty and, therefore, compounding fee under section 72 of Tamil Nadu Value Added Tax Act, 2006 was levied on petitioner, it was held that respondent 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 and, therefore, invocation of Section 72(1) was to be upheld with a direction to refund excess amount of compounding fees levied

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