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Madras High CourtWP/33930/2023disposed of

M/S. Xpl Logistics Pvt Ltd, v. The Joint Commissioner

2024-01-12Honourable Mr Justice Senthilkumar Ramamoorthy5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12.01.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.

Nos.33930, 32827 of 2023 and W.M.P.Nos.32452, 32451 of 2023 M/s.XPL Logistics Pvt. Ltd., Rep. by its Manager Ishant Verma, NH 217 Neela Mahal, Jalandhar - 1 Jalandhar, Punjab - 144 008. ... Petitioner in W.P.33930 of 2023 M/s.XPL Logistics Pvt. Ltd., Rep. by its Manager Ishant Verma, SCO - 13, New Grain Market, Jalandhar City, Punjab.

... Petitioner in W.P.32827 of 2023 -vs1.The Joint Commissioner, Enforcement - 1, Goods and Service Tax, Greams Good, Chennai 600 006.

2.State Tax Officer (ST), Adjudication, Intelligence - I, Greams Road, Chennai 600 006.

... Respondents in both WP's 1/5

PRAYER in W.P.No.33930 of 2023: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus directing the first respondent to consider the petitioner' representation dated 31.10.2023 to release the petitioner's vehicle bearing Registration No.PB-08 EM-7329.

PRAYER in W.P.No.32827 of 2023: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari calling for the records of the second respondent in order Ref.No.227/2023-24/ADJ dated 19.09.2023 passed under Section 129(3) of GST Act, 2017 and quash the same.

For Petitioner : Mr.K.Anandharaja in both WP's For Respondents : Mr.C.Harsha Raj, in both WP's AGP (Tax) ********** 2/5

COMMON ORDER In W.P.No.32827 of 2023, the petitioner assails an order dated 19.09.2023 and in W.P.No.33930 of 2023, the petitioner seeks consideration of the representation dated 31.10.2023 to release the vehicle bearing registration No.PB-08 EM-7329. At the previous hearing, learned counsel for the petitioner placed on record a revised order dated 09.11.2023. In view of such revised order, W.P.No.32827 of 2023 has been rendered infructuous. An appellate remedy is available to the petitioner in respect of the order dated 09.11.2023. By leaving it open to the petitioner to avail of such appellate remedy, W.P.No.32827 of 2023 is disposed of.

2. As regards W.P.No.33930 of 2023, learned Additional Government Pleader submits that the petitioner may seek release of the seized vehicle either by making payment in terms of Section 129(1)(b) of the CGST Act or by furnishing security in terms of clause 3/5

(c) of sub-section (1) of Section 129. He also submits that such release may be sought in the appellate proceedings. By taking note of these submissions, W.P.No.33930 of 2023 is disposed of by leaving it open to the petitioner to seek release in terms of Section 129(1).

3. Therefore, W.P.Nos.33930 and 32827 of 2023 are disposed of. No costs. Consequently, W.M.P.Nos.32452, 32451 of 2023 are closed. 12.01.2024 rna Index : Yes / No Internet : Yes / No To 1.The Joint Commissioner, Enforcement - 1, Goods and Service Tax, Greams Good, Chennai 600 006.

2.State Tax Officer (ST), Adjudication, Intelligence - I, Greams Road, Chennai 600 006.

4/5

SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.Nos.32452, 32451 of 2023 12.01.2024 5/5