← Library
Madras High CourtWP/35056/2022disposed of

M/S. Alexis Steel Trading Private Limited v. The Assistant Commissioner (St) Fac

2023-02-06Honourable Mr Justice Abdul Quddhose4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.02.2023

CORAM:

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE W.P. Nos.35056 of 2022 & 2175 of 2023 and W.M.P. No.34498 of 2022 M/s.Alexis Steel Trading Private Limited, represented by authorised representative Prakash ... Petitioner in both the W.Ps vs.

The Assistant Commissioner (ST) FAC, Adjudication, Intelligence-I, Greams Road, Chennai 600 006.

... Respondent in W.P. No.35056 of 2022 The State Tax Officer, Adjudication, Intelligence-I, Chennai 600 006.

... Respondent in W.P. No.2175 of 2023 Prayer in W.P. No.35056 of 2022: 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 order of demand dated 16.12.2022 bearing notice No.647/2022-23/AD 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. 1/4

Prayer in W.P. No.2175 of 2023: Writ petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to quash the order of demand dated 30.12.2022 bearing order No.678/202223/ADJ passed by the respondent and further to direct the respondent to release the conveyance bearing registration No.TN10H4874 along with its goods which have been illegally and arbitrarily detained by the respondent.

For petitioner in both W.Ps :

Mr.J.Ashish For respondent in both W.Ps :

Ms.Amirtha Dinakaran, Government Advocate COMMON ORDER These writ petitions have been filed, challenging the impugned demand notices dated 16.12.2022 and 30.12.2022 and seeking for a direction to the respondents to release the conveyance bearing registration Nos.TN20AL6728 and TN10H4874 along with their goods. 2.Learned Government Advocate appearing for the respondents in the presence of the Commercial Tax Officer, Deputy Commissioner would submit on instructions that the impugned orders of demand dated 16.12.2022 and 30.12.2022 will be withdrawn by today (06.02.2023). She would also submit that the detained vehicles will be returned to the petitioner on or before tomorrow (07.02.2023). The said undertaking is 2/4

also recorded.

3.Accordingly, these writ petitions are disposed of by directing the respondents to withdraw the impugned detention orders dated 16.12.2022 and 30.12.2022 as per the undertaking given by them before this Court today and thereafter return the detained vehicles back to the petitioner by tomorrow (07.02.2023). Consequently, connected W.M.P. stands closed. No costs.

06.02.2023 vga Index: Yes/No Note: Issue order copy on 07.02.2023 To 1.The Assistant Commissioner (ST) FAC, Adjudication, Intelligence-I, Greams Road, Chennai 600 006.

2.The State Tax Officer, Adjudication, Intelligence-I, Chennai 600 006.

3/4

ABDUL QUDDHOSE, J.

vga W.P. Nos.35056 of 2022 & 2175 of 2023 and W.M.P. No.34498 of 2022 06.02.2023 4/4