Case Law Details
RKS Agencies Vs State Tax Officer (Madras High Court)
The petitioner purchased goods called cement from Andhra Pradesh, whereas, the petitioner is having the Branch office at Coimbatore which is the destination where the purchased goods has to reach. When the goods were transported, the vehicle was intercepted by the respondent Revenue Squad and they found that, there is a violation in the invoice that the full address of the buyer has not been mentioned.
For the said violation and also some alleged violation that there is no activities in Coimbatore Branch, where the address had been given by the petitioner buyer, that since has been shown as the receiving end of the buyer’s office, for such violation, the Revenue detained the goods and therefore, in lieu of that, they issued a notice on 07.03.2022.
Branch office of the petitioner located at Coimbatore, as claimed by the petitioner, is a non-functional office, where, on inspection, it was found by the Revenue that, no such activities of buying or stocking anything taken place. Therefore, cumulatively considering all these, such a fine has been imposed through the order dated 11.03.2022 and that order since is the final order, it is staring on the petitioner, however, the petitioner has only challenged the present communication dated 07.03.2022 which is only a notice, even though in the operative portion of the said notice, which is impugned herein, it has been stated that, the amount shall be paid within three days.
Even though the petitioner’s counsel says or indicates that, only a sum of Rs.5,000/- will be normally imposed, that kind of arrangement is not agreeable for the learned Additional Government Pleader for the respondent as according to him, this violation is a recurring one from the petitioner, therefore a larger fine has to be imposed.
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