Madras High Court (HC) in its recent ruling quashed the proceedings against the petitioner on errors occurring in the order issued under Section 129(3) of Tamil Nadu- Goods and Services Tax Act (TNGST).
The Single bench of Justice M. Sundar, in a writ petition filed by the petitioner Shree Info System Solutions Pvt. Ltd, a registered-dealer under TN-GST seeking for a Writ of Certiorarified Mandamus calling for the records leading to the issuance of Order by the Respondent and quash the same and direct the respondents herein to release the detained goods as well as conveyance immediately.
The petitioner in the course of supplying web cameras was transporting the same from one branch office in Chennai to another in New Delhi.
In the course of such transportation, the vehicle was halted and detained by the respondent at 8:35 p.m. on December 13, 2022. On the basis that no E-waybill had been generated, the respondent detained the vehicle and seized the items in compliance with Section 129 of the TN- GST Act.
The bench noted that the argument of the petitioner stated that the respondent side distorted the facts. The E-way bill was created at 12:39 p.m according to the petitioners, and the contested order proceeded on the basis that the detention and seizure happened at 8:35 a.m. on December 13, 2022.
The Court directed the respondent to redo Section 129(3) of TN-GST Actafter affording a fresh opportunity to the writ petitioner.
Additionally observed that writ petitioner shall furnish Bank Guarantee as per 129(1)(c) read with Section 129(1)(a) of TN-GST Act i.e., penalty equivalent to 200% of the tax payable by 26.12.2022 as the counsel of the petitioner submitted the same.
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