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2013 (2) TMI 539

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..... they should proceed in the matter. The court at this stage is not inclined to go into the factual issue except to direct the first respondent Commissioner to consider the said plea made by the petitioner and pass appropriate order or direction as may be required either accepting the petitioner's version or rejecting the same. Petitioner is at liberty to challenge any such order that may be passed by the first respondent if still aggrieved. - Writ Petition No.32278 of 2012 and M.P.No.1 of 2012 - - - Dated:- 4-12-2012 - MR. R. SUDHAKAR J. For Petitioner: Mr. R.L. Ramani, Senior Counsel for Mr. B. Raveendran. For Respondents: Mr. Manoharan Sundaram, Government Advocate (Tax) ORDER This Writ Petition is filed pray .....

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..... s are insisting on transit pass for every consignment and the problem is perennial, the writ petition is filed for a mandamus as above. 4. When a question was put to the petitioner as to whether a complaint has been made to the first respondent about the insistence of a transit pass in a case of tax paid goods falling under the First Schedule, Part-B, Serial No.1, the petitioner counsel fairly states that it has been orally made to the first respondent Commissioner who informed the petitioner that the department will follow the earlier order of court for release of the goods. 5. Shri R.L.Ramani, learned senior counsel appearing for the petitioner pleads that the second respondent assessing authority has accepted the sale of Polyol a .....

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..... give a cause of action for further action. Mere passing of an order for release of the goods by this court is not a decision on merits and that will not bind the authorities as well. The merits of the matter can be decided by the first respondent after giving the petitioner personal hearing which is now sought for before this court. Accordingly, the first respondent is directed to consider the said claim and deal with the matter in accordance with law. It is desirable that the first respondent decided the matter within a period of four weeks from the date of receipt of a copy of this order. 8. The Writ Petition is disposed of as above. No costs. Consequently, connected miscellaneous petition is closed. - - TaxTMI - TMITax - CST .....

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