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Case Law Details

Case Name : C. Joseph Vijay Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
Appeal Number : W.P. Nos. 1045 of 2022, 29130 of 2019
Date of Judgement/Order : 15/07/2022
Related Assessment Year :
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C. Joseph Vijay Vs Assistant Commissioner (ST) (FAC) (Madras High Court)

Held that uncleared legal position of payment of entry tax on imported vehicles was cleared on 29.01.2019. As there was reason for delay in payment of entry tax, penalty clause cannot be invoked if the petitioners have paid/ come forward to pay the tax after 29.01.2019.

Facts-

The writ petition is filed by an individual who purchased a BMW Car by way of import in September 2005, as there was no authorized dealer in Chennai at that time. The transport authorities orally insisted upon payment of entry tax for the purpose of registering the imported vehicle. Post writ petition, the interim direction was given to the registering authority to register the imported car without insisting upon the entry tax.

The petitioner sold the car in 2009. The revenue issued a notice in the year 2021 to the petitioner for the payment of entry tax, failing which steps would be taken to recover the money under Revenue Recovery Act. As per the notice there was demand of tax component of Rs. 7,98,075/- and interest component of Rs. 30,23,609/-. The same is challenged by the writ petition.

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