M/S. Alexis Steel Trading Private Limited v. The Assistant Commissioner (St) Fac
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.12.2022 CORAM :
THE HON'BLE Mr.JUSTICE M.SUNDAR M/s.Alexis Steel Trading Private Limited, Represented by authorised representative, Prakash, No.99/1, Kannayiram Street, Shiva Sankar Nagar, Nagelkeni, Chennai 600 044.
.. Petitioner Vs.
The Assistant Commissioner (ST) FAC, Adjudication, Intelligence-I, Greams Road, Chennai 600 006.
.. Respondent Writ petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the impugned proceedings on the file of the respondent to quash the impugned show cause notice dated 14.12.2022 bearing notice No.647/2022-23 and to direct the respondent to release the conveyance bearing registration No.TN20AL6728 along with its goods which have been illegally and arbitrarily detained by the respondent.
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For Petitioner :
Mr.J.Ashish For Respondent :
Ms.Amirta Dinakaran, Government Advocate (Taxes) *****
O R D E R
Captioned writ petition has been filed assailing an order dated 14.12.2022 bearing Notice No.647/2022-23 made by the lone respondent inter alia under Section 129(3) of 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-GST Act' for the sake of convenience and clarity], 'Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and IGST, 2017.
2. Subject matter of the writ petition is detention of a truck carrying some consignment on the ground that e-invoice was not generated at the time of interception. To be noted the interception was on 11.12.2022 at about 11:28 pm. It is not necessary to dilate any further as Ms.Amirta Dinakaran, learned Revenue counsel, who accepts notice on behalf of the sole respondent submitted that an order after affording opportunity of personal hearing being order dated 16.12.2022 bearing Page Nos.2/8
Order No.647/2022-23/ADJ has since been passed by the respondent. A scanned reproduction of the copy of the order which is placed before this Court is as follows:
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3. Owing to the aforesaid development, learned counsel for writ petitioner sought leave of this Court to withdraw the captioned writ petition but made a plea that all the rights and contentions of the writ petitioner including the contentions raised in the captioned writ petition may please be preserved for the writ petitioner to challenge the aforementioned order dated 16.12.2022. Learned counsel has made an endorsement in the case file. A scanned reproduction of the same is as follows:
4. Learned counsel reiterates the aforementioned endorsement in the hearing.
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5. In the light of the aforementioned endorsement and reiteration of the same, captioned Writ Petition is disposed of as withdrawn/closed albeit preserving all the rights and contentions of writ petitioner including contentions raised in instant writ petition for assailing aforementioned 16.12.2022 order. There shall be no order as to costs. 21.12.2022 (2/2) Index: Yes/No Speaking / Non-speaking order nsa/kmi To The Assistant Commissioner (ST) FAC, Adjudication, Intelligence-I, Greams Road, Chennai 600 006.
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M.SUNDAR, J., nsa/kmi 21.12.2022 (2/2) Page Nos.8/8