The Hon’ble Madras High Court in M/S Macmet Engineering Limited v. State Tax Officer (Intelligence) [W.P. Nos.19395 to 19399 of 2022 and W.P.M Nos. 14157 & 14159, 14158 & 14161, 14163 & 14167, 14160 & 14162, and 14164 & 14166 of 2022 dated September 1, 2022] quashed the detention orders passed by the non-jurisdictional authority i.e., Roving squad and directed the assessee to forward all the documents to the concerned jurisdictional assessing officer, who shall take up the issue and decide the same.