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Madras High CourtWP(MD)/29908/2024closed

Tvl. Kaniyamparampil Steels v. The Joint Commissioner Of Sgst (Intelligence)

2025-01-10Honourable Mr Justice K.Kumaresh Babu4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.01.2025

CORAM:

THE HONOURABLE MR.JUSTICE K.KUMARESH BABU and W.M.P.(MD).Nos.25199 & 25200 of 2024 Tvl.Kaniyamparampil Steels, Rep.by its Proprietor Jaya Jerry, No.158A, MC Road, Nattakom, Kottayam, Kerala.

.. Petitioner Vs.

1.The Joint Commissioner of SGST(Intelligence), Tirunelveli Division (Intelligence), Tirunelveli.

2.The Deputy State Tax Officer, Roving Squad, Virudhunagar (Intelligence), Virudhunagar.

.. Respondents Prayer:Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus to call for the impugned order of Detention of Vehicle vide GST MOV-02 OR No: 1064/2024-2025, Virudhunagar dated 05.12.2024 on the file of the 2nd respondent and quash the same as illegal and as devoid of merits and further direct the respondents to release the detention vehicle bearing

registration number TN-69-BB-0911 forthwith.

For Petitioner :

Mr.Raja Karthikeyan Advocate For Respondents :

Mr.J.K.Jeyaseelan Government Advocate

ORDER

It is submitted by the learned Government Advocate that, pending the writ petition, final adjudication has been made and the vehicle has also been released, pursuant to the direction issued by this Court in its order dated 10.12.2024, in view of the same, this Court is of the view that no further adjudication is required to be made in this writ petition. 2.It is open to the petitioner to challenge the order of adjudication made by the respondent.

3. With the above observation and direction, this writ petition stands closed. No costs. Connected writ miscellaneous petitions are closed.

10.01.2025 NCC : Yes/No Index : Yes/No Internet : Yes nst

To 1.The Joint Commissioner of SGST(Intelligence), Tirunelveli Division (Intelligence), Tirunelveli.

2.The Deputy State Tax Officer, Roving Squad, Virudhunagar (Intelligence), Virudhunagar.

K.KUMARESH BABU, J.

nst and W.M.P.(MD).Nos.25199 & 25200 of 2024 Dated: 10.01.2025