M/s.Laksh Logistics, v. The Commercial Tax Officer
Case brief
What is this about?
This judgment corrects a typographical error in a previous order dated 05.01.2016 relative to Writ Petition No.1 of 2016. The earlier order erroneously cited a tax amount of Rs.1,24,000/- instead of Rs.2,40,000/-. The High Court directed the issuance of a fresh corrected order reflecting the correct tax liability required for the release of detained goods.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.01.2016
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
W.P.No.1 of 2016
M/s. Laksh Logistics ... Petitioner
Vs
Commercial Tax Officer, Roving Squad -I, Enforcement (North)
Chennai 600 006.
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified mandamus to call for the records of the respondent in his proceedings in G.D.No.8078 dated 12.12.2015 and quash this detention order as illegal and contrary to the provisions of the TNVAT Act and direct the respondent to release the goods.
By consent, the writ petition is taken up for final disposal.
2.The petitioner has filed this writ petition challenging the goods detention notice dated 12.12.2015 issued by the respondent and consequently seeking a direction to the respondent to release the detained goods.
Issues for consideration
2 issues framed by the court
Whether to correct the typographical error in the tax amount mentioned in a previous order.
Whether the writ petition challenging the detention of goods should be disposed of based on the corrected tax liability.
Parties & counsel
- petitioner
M/s. Laksh Logistics
- respondent
Commercial Tax Officer, Roving Squad -I, Enforcement (North)
Coram
R. MAHADEWAN
Case details
As recorded by the court registry
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