Madras High CourtWP/7338/2015disposed of

Tvl.Emjay Steel Udyyog Pvt Ltd v. The Deputy Commercial Tax

2015-03-16Honourable Mr Justice S. Vaidyanathan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated 16.03.2015

CORAM

THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN W.P.Nos.7338 and 7339 of 2015 Tvl.Emjay Steel Udyog Private Limited Rep by its Director Abraham Zechariah Survey No.A8, SIPCOT Industrial Estate Gummidipoondi-601 201 .. Petitioner in both cases Vs.

The Deputy Commercial Tax officer Roving Squad-IV Enforcement Wing, First Floor PAPJM Buildings, Greams road, Chennai-600 006 ... Respondent in all cases Common prayer:- Writ Petitions filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records in G.D.No.6684 and 6685/14-15/Rs-IV(N) on the file of the first respondent dated 11.03.2015 and quash the same as arbitrary, illegal and unjustifiable in law.

For Petitioner in both cases : Mr.S.Ramesh Kumar For Respondent both cases : Mr.PNR.Jayaparatap AGP(T) COMMON ORDER The Writ Petitioner has come forward with the aforesaid prayer, challenging the goods detention notice and for release of the goods.

2. Heard both sides.

3.The petitioner/company claims to be a registered dealer both under Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956. On 11.03.2015, the goods vehicle Nos.TN-12-F-2334 and TN-18-AZ-2967, along with all the connected documents, commenced its journey from Andhra Pradesh to Puducherry and the said vehicle was stopped by the driver at the Red Hills, Check post and the goods were ordered to be detained by the respondent. When the petitioner approached the respondent, they did not release the goods. Therefore, the petitioner is before this court. https://hcservices.ecourts.gov.in/hcservices/

4. This Court in a series of writ petition, directed the goods to be released on payment of the tax component. 5.Accordingly, these writ Petitions are disposed of with a direction to the respondent to release the goods on payment of one time tax component to be decided by the respondent. In so far as any other claims of the petitioner is concerned, they shall await the adjudication. No costs.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To The Deputy Commercial Tax officer Roving Squad-IV Enforcement Wing, First Floor PAPJM Buildings, Greams road, Chennai-600 006 + 2 ccs to Mr.S. Rameshkumar, Advocate Sr.14489,14490 W.P. Nos.7338 & 7339 of 2015 SS(CO) Eu 16.03.15 https://hcservices.ecourts.gov.in/hcservices/