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SANTHOSH MOTORS vs. THE ASSISTANT COMMISSIONER (ST) , ADJUDICATION INTELLIGENCE-I, CHENNAI
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH

Pet. Counsel

S.rajasekar

Res. Counsel

C.harsha Raj

Petitioner / Applicant	SANTHOSH MOTORS
Respondent	THE ASSISTANT COMMISSIONER (ST) , ADJUDICATION INTELLIGENCE-I, CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jun 29, 2022
Order No.	W.P.No.15967 & 15969 of 2022 And WMP.Nos.15291 & 15289 of 2022
Citation	2022(6) TAXREPLY 5980
Original Order
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ORDER
The petitioner challenges orders of detention dated 13.06.2022 and 08.06.2022 and show cause notices dated 14.06.2022 and 08.06.2022 issued by the respondent authorities detaining vehicles bearing no.TN 37 DD 0147 carrying two excavators bearing Sl. No.22SE1410130001 and 22SE141127791. 2. The submissions of the learned counsel for the petitioner are that orders had been placed upon it for supply of hydraulic excavators for the purpose of sale within the State. The excavators are manufactured and procured from Pune and, according to the petitioner, they have suffered Integrated Goods and Service Tax (IGST) at 18% thereupon. 3. While in transit, the vehicle was intercepted by the official respondents on 07.06.2022. Despite the petitioner having been supplied all documents, orders of detention have been passed. 4. The reasons set out for such detention is as follows: (5.1) Goods delivering to MKP Earth Movers was a unrelated place (unregistered place of business) - 1st ....