If the petitioner pays the amount as is completed under Section 129 of the TNGST Act, the respondents shall release the vehicle.
Section 129 of the CGST Act, 2017 –– Goods in Transit ––The petitioner counsel submitted that the impugned order has been passed bypassing the statutory safeguards prescribed under Section 129. The counsel for the petitioner submitted that the petitioner has already sent a representation/objection on 23.09.2021 to the respondent undertaking to pay the amount. Despite the same, the respondents have passed an order under Section 130 of the Act, 2017.
Held that:- The Hon’ble High Court directed the petitioner to comply with the requirements of Section 129 of the Act, 2017. If the petitioner pays the amount, the respondents shall release the vehicle.
If the petitioner pays the amount as is completed under Section 129 of the TNGST Act, the respondents shall release the vehicle.
Section 129 of the CGST Act, 2017 –– Goods in Transit ––The petitioner counsel submitted that the impugned order has been passed bypassing the statutory safeguards prescribed under Section 129. The counsel for the petitioner submitted that the petitioner has already sent a representation/objection on 23.09.2021 to the respondent undertaking to pay the amount. Despite the same, the respondents have passed an order under Section 130 of the Act, 2017.
Held that:- The Hon’ble High Court directed the petitioner to comply with the requirements of Section 129 of the Act, 2017. If the petitioner pays the amount, the respondents shall release the vehicle.