Madras High Court
M/S. S.N. Mercantile (India) Private ... vs The Deputy Commercial Tax Officer on 5 September, 2014
Author: V.Ramasubramanian
Bench: V.Ramasubramanian
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.9.2014 CORAM THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN Writ Petition No.24244 of 2014 M/s. S.N. Mercantile (India) Private Limited rep. by its Service Engineer/Manager 14/A, No.6, Kashatriya Dnyati Niwas S.T. Road, Mahim (West) Mumbai 400 018. .. Petitioner Vs. The Deputy Commercial Tax Officer Hosur (Outward) Check Post Hosur. .. Respondent ----- Petition under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records of the Goods Detention Notice in GDR 6042/14-15 dated 29.8.2014 issued by the respondent and quash the same. ----- For Petitioner : Ms.G.Sumitra For Respondent : Mr.S.Manoharan Sundaram, Addl.G.P.(T) ----- O R D E R
The petitioner has come up with the above writ petition challenging the goods detention notice and for release of the goods.
2. Heard Ms.G.Sumitra, learned counsel for the petitioner.
Mr.S.Manoharan Sundaram, learned Additional Government Pleader (Taxes) takes notice for the respondent.
3. The petitioner company is a registered dealer in Maharashtra State and under the Central Sales Tax Act. They are dealing with construction materials. They imported a consignment from China. When the goods were at the Customs, the same were sold to a company at Bangalore and therefore, after the goods were cleared from the customs house, it was transported to Bangalore by road. While so proceeding, the respondent, after perusal of the documents, issued the impugned notice on the ground that the place from where the goods were originated was not mentioned. The petitioner submitted a reply on 03.9.2014. But, the respondent did not accept the same and confirmed the order of detention orally. Hence, the petitioner is before this Court.
4. This Court, in series of writ petitions, directed the goods to be released on payment of the tax component.
5. Accordingly, this writ petition is allowed, with a direction to the respondent to release the goods upon payment of 5% of the value of the invoice, viz. Rs.12,74,612/-, excluding the tax already paid. Upon the petitioner paying 5% of the said amount, the goods shall be released. Insofar as any other claim of the respondent is concerned, they shall await the adjudication. No costs. Consequently, M.P.No.1 of 2014 is closed.
Index : Yes/No 05.9.2014. Internet : Yes/No Note to Office: Issue order copy on 08.9.2014. kpl To The Deputy Commercial Tax Officer Hosur (Outward) Check Post Hosur. V.RAMASUBRAMANIAN,J. kpl W.P.No.24244 of 2014. 05.9.2014.