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Section 129 of CGST / TNGST Act, 2017 — The transporter cannot be proceeded against even if the allegations against the owner of the goods are true.

Section 129 of CGST /TNGST Act, 2017 — Goods in Transit —– Under pain of detention, the respondent has collected the entire tax liability. The vehicle and the consignment were released and the proceedings under section 129(3) of TNGST Act were served. Writ petition disposed of preserving the rights of the writ petitioner to assail the aforesaid proceedings either by way of an appeal under Section 107 of TNGST Act or by way of a revision under Section 108 of TNGST Act.  Mani Transports Vs. The State Tax Officer [2019] 15 TAXLOK.COM 086 (Madras)