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TRIUCHY ROYAL STEELS vs. THE DEPUTY STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

C. V. KARTHIKEYAN
SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
B. Sivaraman
Res. Counsel
---

Petitioner / Applicant

TRIUCHY ROYAL STEELS

Respondent THE DEPUTY STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date May 17, 2023
Order No.

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

Citation

2023(5) TAXREPLY 7474

Original Order
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ORDER

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....

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