M/S.Jain Metal Rolling Mills, v. The Commercial Tax

In the High Court of Judicature at Madras Dated : 25.10.2016 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition Nos.37292 & 37293 of 2016 & WMP.Nos.31986 & 31987 of 2016 M/s.Jain Metal Rolling Mills, rep.

by its Authorized Signatory Deepak S.Parakh Chennai-10

...Petitioner in both WPs

Vs The Commercial Tax Officer (Enf.), Roving Squad I, Office of the Deputy Commissioner (CT), Enforcement (Central), I Floor, PAPJM Building, Greams Road, Chennai-6.

...Respondent in both WPs

PETITIONS under Article 226 of The Constitution of India praying for the issuance of Writs of Certiorari to call for the records of the respondent in respondent Goods Detention Nos.91/RS-I/C/16-17 and 92/RS-I/C/16-17 dated 20.10.2016 and quash the same.

For Petitioner :

Mr.S.Raveekumar For Respondent :

Mr.S.Kanmani Annamalai, AGP COMMON ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal.

2. The orders impugned in these writ petitions are goods detention notices wherein the goods, which were transported from Delhi to Gummidipoondi, were detained, on the ground that the original invoices were not produced and the seal of Concor Check Post was not obtained. The petitioner appeared to have produced necessary records before the respondent and after levying penalty to the tune of Rs.2,000/-, the goods have been released. https://hcservices.ecourts.gov.in/hcservices/

3. In view of the above, the writ petitions are disposed of by recording the fact that the goods have already been released on collection of compounding fees. No costs. Consequently, the above WMPs are closed.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar To The Commercial Tax Officer (Enf.), Roving Squad I, Office of the Deputy Commissioner (CT), Enforcement (Central), I Floor, PAPJM Building, Greams Road, Chennai-6.

+1 cc to the Government Pleader sr 61026 WP.Nos.37292 & 37293 of 2016& WMP.Nos.31986 & 31987 of 2016 cp(co) aa15/11/2016 https://hcservices.ecourts.gov.in/hcservices/