The High Court disposed of a writ petition challenging a goods detention notice and refusal to release a vehicle. The bench directed the authorities to quantify the one-time tax within 24 hours and release goods upon payment.
Direction to respondents to quantify one-time tax within 24 hours and release goods/vehicle upon payment.
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 : 12.05.2017
CORAM:
THE HON'BLE MR.JUSTICE K.KALYANASUNDARAM
W.P.No.12608 of 2017 & W.M.P.Nos.13413 of 2017
Tvl.Madras Steels and Tubes,
rep. by its Proprietor NarendraSakariya
.. Petitioner
Vs.
1. The State of Tamil Nadu
rep. by its Secretary to Government,
Department of Commercial Taxes and
Registration Department,
Fort St. George,
Chennai 600 009.
2. The Commissioner of Commercial Taxes,
2nd Floor, Eliagam, Chepauk,
Chennai 600 005.
3. The Deputy Commissioner (C.T.)
C.T.Buildings, Enforcement Wing South,
Greams Road, Madras 600 006.
... Respondents Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Certiorari Writ of Certiorarified Mandamus to call for the records relating to the issue of the notice by the fourth respondent in his proceedings in G.D. Notice No.29/2017-18, dated 09.05.2017 (Form No.41) and quash the same and further direct the fourth respondent to release the vehicle bearing No.TN-46-L-6676.
For Petitioner : Mr.M.MD.Ibrahim Ali For Respondents : Mr.Kanmani Annamalai Addl. Govt. Pleader (Tax)
O R D E R
Heard Ms. M.MD.Ibrahim Ali, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes), who took notice for the respondents and with their consent, the writ petition is taken up for disposal.
vehicle refused to produce the valid documents, the second respondent detained the goods for the purpose of verifying the genuineness of the transactions, as such, the impugned notice came to be issued as per law.
6.Heard the rival submissions made on both sides and perused the materials available on record.
2nd Floor, Eliagam, Chepauk, Chennai 600 005.
+1 CC to Spl. Govt. Pleader sr 37304
+1 Cc to Mr.M.MD.Ibrahim Ali, Advocate sr 37291
W.P.No.12608 of 2017 &
W.M.P.No.13413 of 2017
sp/12/5
2 issues framed by the court
Whether the Goods Detention Notice issued under Section 67-A of the TNVAT Act was without jurisdiction and contrary to natural justice.
Whether the petitioner is entitled to the immediate release of detained goods upon payment of quantified tax.
2 provisions across 2 enactments
Tvl.Madras Steels and Tubes, rep. by its Proprietor NarendraSakariya
The State of Tamil Nadu rep. by its Secretary to Government, Department of Commercial Taxes and Registration Department, Fort St. George, Chennai 600 009
The Commissioner of Commercial Taxes, 2nd Floor, Eliagam, Chepauk, Chennai 600 005
The Deputy Commissioner (C.T.), C.T.Buildings, Enforcement Wing South, Greams Road, Madras 600 006
The Deputy Commercial Tax Officer, Roving Squad, Thiruvellore Enforcement Wing South, Greams Road, Madras 600 006
Justice K.Kalynasundaram
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
