The goods of the petitioner was detained only for the reason of failure to file returns and remit tax. It is submitted by the learned Government Pleader that the goods were detained on 15.06.2014 and the petitioner has filed the returns on 07.06.2014 and the intimation has been issued by the Assessing Officer by 17.06.2014. In such circumstance, there is no reason for detention of the goods, the same shall be released without anything further, and definitely there need not be any adjudication proceedings. The Writ Petition is disposed of.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.
Crl.R.P. No. 5751/2013 2