M/S.Dalmia Cement (Bharat) Ltd v. The Deputy Commercial

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.12.2016

CORAM:

THE HONOURABLE MR. JUSTICE RAJIV SHAKDHER W.P.No.42795 of 2016 and W.M.P.Nos.36727 & 36728 of 2016 M/s.Dalmia Cement (Bharat) Ltd., Represented by its Authorised Signatory R.Gurarajan.

... Petitioner vs.

The Deputy Commercial Tax Officer, Ranipet (in) Check post, Serkadu.

... Respondent Writ petition filed under Article 226 of the Constitution of India, praying for the issuance of a writ of certiorarified mandamus, calling for the records in Form 041 Goods Detention Notice 2184/16-17 dated 24.11.2016 issued by the respondent and to quash the same as illegal, arbitrary and in violation of the provisions of the TNVAT Act and direct the respondent to release the consignments detained on 24.11.2016.

For Petitioner : Mr.Nallathambi for M/s.S.Rameshkumar For Respondent :

Mr.K.Venkatesh, Government Advocate(Taxes)

O R D E R

1. Issue notice. Mr.K.Venkatesh, accepts notice on behalf of the respondent. With the consent of the parties, the writ petition is taken up for final disposal.

2. By virtue of this writ petition in effect, the petitioner seeks release of goods, which have been detained via Goods Detention Notice dated 24.11.2016.

2.1. It is the petitioner's case that, it had placed an order for supply of High Speed Diesel (HSD) with Indian Oil Corporation Limited, (IOCL). These goods while they were being transported from Chittoor in the State of Andhara to Tamil Nadu, got detained.

3. The petitioner says that even though the relevant statutory papers/documents were available, the subject goods were detained, albeit, illegally.

https://hcservices.ecourts.gov.in/hcservices/

3.1. Counsel for the petitioner says that notwithstanding the above, the petitioner is willing to seek release of the detained goods, on payment of one time tax, within a period of one (1) day.

3.2. Furthermore, in support of this submission, counsel for the petitioner has referred me to an order dated 23.11.2016, passed in W.P.No.41024 of 2016. This order is appended at page 1 of the typed set of documents.

4. Accordingly, as prayed, the respondent is directed to release the detained goods upon the petitioner depositing the requisite tax, so demanded by it. It is made clear that the release of subject goods will take place forthwith upon deposit of tax.

5. Consequently, the writ petition and the pending applications are closed. No costs.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar vsm To The Deputy Commercial Tax Officer, Ranipet (in) Check post, Serkadu.

+1 cc to Mr.S.Karunakar Advocate sr 71872 W.P.No.42795 of 2016 and W.M.P.Nos.36727 & 36728 of 2016 aa07/12/2016 https://hcservices.ecourts.gov.in/hcservices/