Madras High Court
M/S.Krishna Industries vs The Deputy Commercial Tax Officer on 9 September, 2014
Author: V.Ramasubramanian
Bench: V.Ramasubramanian
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.09.2014 CORAM: THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN W.P.No.24264 of 2014 and M.P.No.1 of 2014 M/s.Krishna Industries Represented by its Proprietor H.Poonmaram, No.42, Post Office Street, 1st Floor, Mannady, Chennai - 600 001. .. Petitioner vs The Deputy Commercial Tax Officer, Check Post Officer, Puzhal Check Post, Chennai - 66. .. Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari calling for the records of the respondent in G.D.N.No.1270/2014-15, dated 02.09.2014 and quash the same. For Petitioner : Mr.S.Ravee Kumar For Respondent : Mr.S.Kanmani Annamalai Special Government Pleader (Taxes) - - - - - O R D E R
The petitioner has come up with the above writ petition challenging the goods detention notice.
2. Heard Mr.S.Ravee Kumar, learned counsel for the petitioner. Mr.S.Kanmani Annamalai, learned Special Government Pleader (Taxes) takes notice for the respondent.
3. According to the petitioner, he is engaged in Iron and Steel business. In the course of business, the petitioner sold S.S.Scraps worth Rs.6,14,080/- to M/s.Avtar Steels Limited, Sonepat, Haryana and the same was transported to Haryana along with the goods vide Vehicle No.HR 55 K 6304. While the goods were in moment to Haryana, the same was intercepted by the respondent and Goods detention order was passed on 02.09.2014, on the ground that it was not accompanied by documents. When the petitioner approached the respondent explaining the reasons, the respondent did not accept it and was not inclined to release the goods. Therefore, 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, the writ petition is disposed of with a direction to the respondent to release the goods on payment of the tax component in a sum of Rs.30,704/- (Rupees thirty thousand seven hundred and four only). In so far as any other claims of the respondent is concerned, they shall await the adjudication. Consequently the connected miscellaneous petition is closed. No costs. 09.09.2014 Index : Yes / No kk Note: Issue order copy on or before 10.09.2014.
V.RAMASUBRAMANIAN, J.
kk To The Deputy Commercial Tax Officer, Check Post Officer, Puzhal Check Post, Chennai - 66.
W.P.No.24264 of 2014 and M.P.No.1 of 201409.09.2014