TMI Blog2023 (1) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... date of service of such notice. Inasmuch as admittedly, the impugned proceedings are beyond the time lines stipulated under Section 129(3) of the Act, the same is fatal to the order in terms of the order of this Court in A. IRUDAYARAJU VERSUS THE STATE TAX OFFICER, SALEM [ 2022 (10) TMI 555 - MADRAS HIGH COURT ]. The impugned proceedings are set aside and the vehicles/goods in question shall be released forthwith - Petition allowed. - W.P. No.34268 of 2022 And W.M.P. No. 33714 & 33715 of 2022 - - - Dated:- 28-12-2022 - Hon'ble Mr. Justice Mohammed Shaffiq For the Petitioner : Mr.R.Senniappan For the Respondents : Mr.K.Vasanthamala Government Advocate (Tax) O R D E R The present writ petition is filed challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 16.08.2022. The timelines as set out under Section 129 are completely vitiate the proceedings in full. 7. Learned Government Advocate draws my attention to the fact that the petitioner had earlier approached this Court in W.P.No.23816 of 2022 challenging show cause notice dated 16.08.2022. By order dated 06.09.2022 I had recorded the request of the learned counsel for the petitioner to withdraw the Writ Petition with liberty to file a reply to the show cause notice. The order reads as follows: Learned counsel for the petitioner seeks permission to withdraw this Writ Petition with liberty to file a reply to show cause notice dated 16.08.2022. He has also made an endorsement to that effect. 2. In light of the endorsement made, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes, the case of the petitioner merits acceptance. 12. The impugned orders are set aside. The vehicle in question shall be released forthwith. This Writ Petition is allowed. No costs. Connected Miscellaneous Petitions are closed. 3. In this regard, it may be relevant to note the following dates. (a) The date of detention is 07.12.2022; (b) The notice was issued on 07.12.2022; and (c) The order of detention is passed on 15.12.2022. 4. It is submitted by both the counsel for the petitioner and respondent that the order u/s.129(3) of the Act is passed on the eighth day from the date of service of notice, whereas the time line stipulated under Section 129(3) of the Act is that the order ought to be passed within a period of 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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