This single-judge bench quashed an order detaining goods for lack of seal in the e-transit pass and directed their release, noting the seal was present in the invoice.
The impugned order dated 12.03.2016 is set aside, and the first respondent is directed to release the detained consignment of silico manganese forthwith.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.03.2016
CORAM
THE HONOURABLE Mr. JUSTICE M.DURAISWAMY
W.P.No.10488 of 2016
and
WMP No.9205 of 2016
M/s Pulkit Metals Private Limited represented by its Authorised Signatory and Manager – Accounts – Mr.S. Navratan Gour, No.438/2, 3A, 3B 4 & 5, Eripakkam- Mandapattu Road, Palliputhupattu Village, Villupuram District – 605 103 Having factory at No.95/2, 3 & 4, Eripakkam Village, Nettapakkam Commune, Pondicherry .... petitioner v. 1. The Deputy Commercial Tax Officer, Kandamangalam Check Post 2. The Assistant Commissioner (CT), Villupuram-II Assessment Circle, Villupuram ... Respondents
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the impugned proceedings of the first respondent in GDN.3646/2015-2016 dated 12.03.2016 and quash the same and further direct the first respondent to release the detained consignment of silico manganese without insisting on one time tax and three times tax as compounding fees.
For Petitioner : Mr.P. Rajkumar For respondents : Mr.S. Kanmani Annamalai AGP
ORDER
The petitioner has filed the above writ petition to issue a Writ of Certiorarified Mandamus to call for the impugned proceedings of the first respondent in GDN.3646/20152016 dated 12.03.2016 and quash the same and further direct the first respondent to release the detained consignment of silico manganese without insisting on one time tax and three times tax as compounding fees.
-s/d-
Assistant Registrar
True Copy
Sub-Assistant Registrar
To
+1 cc to Special Government Pleader (Taxes) sr.18233
+1 cc to Mr.P.Rajkumar Advocate sr.18125
W.P.No.10488 of 2016
aa22/03/2016
2 issues framed by the court
Whether the impugned order detaining goods due to lack of seal in the e-transit pass should be quashed.
Whether the detained consignment of silico manganese should be released forthwith.
1 provisions across 1 enactments
M/s Pulkit Metals Private Limited
The Deputy Commercial Tax Officer, Kandamangalam Check Post
M. Duraismamy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
