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NEW ROYAL FERROUS & OTHER vs. THE DEPUTY STATE TAX OFFICER ROVING SQUAD & OTHER
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
J.ashish
Res. Counsel
T.n.c.kaushik

Petitioner / Applicant

NEW ROYAL FERROUS & OTHER

Respondent THE DEPUTY STATE TAX OFFICER ROVING SQUAD & OTHER
Court Madras High Court
State

Tamilnadu

Date Dec 14, 2022
Order No.

W.P.No.33472 of 2022

Citation

2022(12) TAXREPLY 6760

Original Order
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ORDER

ORDER Captioned writ petition has been filed inter alia assailing a 'notice dated 04.12.2022 bearing reference Order No.20031/2022-23 made by the respondent' [hereinafter 'impugned notice' for the sake of brevity and convenience]. This is the Certiorari limb of the prayer. The mandamus limb of the prayer is for a direction to the respondent to release the vehicle and consignment. To be noted, impugned notice has been issued under Section 129(3) of 'The Central Goods and Services Tax Act, 2017', 'Tamil Nadu Goods and Services Act, 2017' and 'Integrated Goods and Services Tax Act, 2017' [hereinafter 'C-G&ST Act', 'TN-GST Act' and 'Integrated G & ST Act' respectively for the sake of brevity, convenience and clarity]. 2. Learned counsel for writ petitioner submits that the petitioner is engaged in the business of dealing in Ferrous and Non- Ferrous goods; that writ petitioner raised an invoice for ....

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