Salem Automech India Private Limited vs. Deputy State Tax Officer, Assistant Commissioner (St)
(Madras High Court, Tamilnadu)

Case Law
Petitioner / Applicant
Salem Automech India Private Limited
Respondent
Deputy State Tax Officer, Assistant Commissioner (St)
Court
Madras High Court
State
Tamilnadu
Date
Feb 5, 2019
Order No.
W.P No.33632 of 2018 And WMP. Nos.39043 of 2018
TR Citation
2019 (2) TR 2307
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

This Writ Petition challenges proceedings of the Deputy State Tax Officer, Enforcement (Roving Squad) dated 11.12.2018 seizing the vehicle of the petitioner herein for non production of E-way Bill.

2. Learned counsel appearing for the petitioner states that pending Writ Petition an interim order was passed on 18.12.2018 for production of bank guarantee upon furnishing of which the vehicle has been released.

3. Learned counsel appearing for the respondents confirms that the bank guarantee has been furnished and the vehicle released.

4. Proceedings for assessment have been initiated by the Commercial Tax Department by issuance of notices under the provision of Section 129(3) of the Central Good and Services Tax Act, 2017 the Tamil Nadu Goods and Services Tax Act, 2017 and Section 20 of the Integrated Goods and Services Tax Act, 2017 are stated to be ongoing.

5. Learned counsel for the petitioner states that a separate Writ Petition has been filed challenging the detention notice itself. In such circumstances nothing survives in the present Writ Petition and the same is closed. Consequently, the connected Miscellaneous Petitions are also closed. No costs.

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