Triuchy Royal Steels vs The Deputy State Tax Officer
2023 Latest Caselaw 5066 Mad

                                                                        Writ Appeal No.1106 of 2023


                              IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 Dated: 17.05.2023

                                                     CORAM

                            THE HONOURABLE MR. JUSTICE C.V.KARTHIKEYAN
                                              AND
                             THE HONOURABLE MR. JUSTICE SENTHILKUMAR
                                         RAMAMOORTHY

                                           Writ Appeal No.1106 of 2023
                                       and CMP.Nos.11187 & 11188 of 2023

                     Triuchy Royal Steels,
                     A proprietorship concern,
                     represented by its Proprietor,
                     Mr.Jahir Hussain Mohamed Riyaz,
                     No.18 Heber Road,
                     Beemanagar, Tiruchirappalli – 620 001.                 ... Appellant

                                                        Vs
                     1. The Deputy State Tax Officer,
                        Roving Squad -3, Salem,
                        Tamil Nadu.

                     2. The State Tax Officer,
                        Adjudication – 2,
                        Salem (Intelligence)
                        Salem, Tamil nadu                             ... Respondents
                     PRAYER: Writ Appeal filed under Clause 15 of Letters Pattern to set
                     aside the order in W.P.No.15338 of 2023 dated 11.05.2023 and allow the
                     writ appeal.

                                    For Appellant   : Mr.B.Sivaraman
                                    For Respondents : Mrs.Vasanthamala
                                                      Government Advocate

https://www.mhc.tn.gov.in/judis
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                                                                                Writ Appeal No.1106 of 2023


                                                        JUDGMENT

(Judgement of the Court was made by Mr.SENTHILKUMAR RAMAMOORTHY.,J.)

The appellant was the writ petitioner. In the writ petition,

proceedings dated 08.05.2023 were impugned. By such proceedings, the

goods of the petitioner were detained. The writ petition was disposed of

by permitting the petitioner to present a statutory appeal under Section

107 of the Central Goods and Services Tax Act, 2017 [hereinafter

referred to as 'CGST Act']. The petitioner was also granted liberty to

move an application under Section 129(1) of the CGST Act for

provisional release of the goods.

3. Learned counsel for the appellant submits that the order

impugned in the writ petition is a cryptic order and does not contain

sufficient reasons warranting detention. Consequently, he states that

interference is warranted by this Court.

4. On examining the order passed by the Writ Court, it is evident

that the Writ Court took note of the fact that the order impugned therein

is subject to a statutory appeal under Section 107 of the CGST Act and

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also noticed that Section 129 of the CGST Act enables the appellant to

seek provisional release of goods subject to fulfilment of conditions

specified therein. The appellant has completely failed to establish that

there is any infirmity in the impugned order warranting interference by

us.

5. Consequently, the Writ Appeal is dismissed by affirming the

order passed by the Writ Court. As a corollary, it is open to the appellant

to approach the appellate authority under the CGST Act within a period

of ten(10) days from the date of receipt of a copy of this order. It is also

open to the appellant to file an appropriate application under Section 129

of the CGST Act before the second respondent for provisional release. If

such application is filed, the same may be considered expeditiously.

Consequently, connected miscellaneous petitions are closed.

                                                                 (C.V.K.,J.)           (S.K.R., J.)
                                                                               17.05.2023

                     mp/vsg
                     Index: Yes/No

Speaking Order/Non Speaking Order Neutral Citation:Yes/No C.V.KARTHIKEYAN., J.

and https://www.mhc.tn.gov.in/judis Page No.3/4 Writ Appeal No.1106 of 2023

SENTHILKUMAR RAMAMOORTHY.,J.

mp/vsg

To

1. The Deputy State Tax Officer, Roving Squad -3, Salem, Tamil Nadu.

2. The State Tax Officer, Adjudication – 2, Salem (Intelligence) Salem, Tamil nadu

Writ Appeal No.1106 of 2023

17.05.2023

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