2019 (4) TMI 1494 - HC - GST

Validity of proceedings of the Deputy State Tax Officer, Enforcement (Roving Squad) dated 11.12.2018 - seizure of vehicle - non production of E-way Bill - HELD THAT - 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. 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.

Summary

Issues:
Challenge to the seizure of the vehicle for non-production of E-way Bill, interim order for production of bank guarantee, initiation of assessment proceedings by the Commercial Tax Department, separate challenge to the detention notice.

Analysis:
The Writ Petition challenges the Deputy State Tax Officer's proceedings seizing the petitioner's vehicle for not producing the E-way Bill. An interim order was passed for the production of a bank guarantee, leading to the release of the vehicle. The respondents confirmed the furnishing of the bank guarantee and the release of the vehicle. Assessment proceedings have been initiated by the Commercial Tax Department under various tax Acts, including the Central Goods and Services Tax Act, the Tamil Nadu Goods and Services Tax Act, and the Integrated Goods and Services Tax Act. The petitioner's counsel mentioned a separate Writ Petition challenging the detention notice, rendering the present Writ Petition unnecessary, resulting in its closure along with the connected Miscellaneous Petitions. No costs were awarded in this matter.