Ms. Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents.

2. The petitioner has challenged the impugned order of the respondents dated 13.10.2021 detaining the goods carrier vehicle bearing Registration No.TN-22-BZ-3435 in which goods were being loaded belonging to the petitioner as it did not accompany a proper invoice or E-way bill.

3. It is the case of the petitioner that after the seizure of the goods vehicle, a notice under Section 129(3) of the Central Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Tax Act, 2017 was issued called which upon the petitioner to show cause as to why a sum of ₹ 2,15,778/- and an equal amount of penalty should not be recovered and imposed from the petitioner under the provisions of the respective Acts.

4. It is submitted that a notice of personal hearing was fixed on 29.10.2021 in terms of a notice dated 25.10.2021. The learned counsel for the petitioner further submits that the petitioner was unable to attend the personal hearing, merely a detention order has been passed on the same date. The learned counsel for the petitioner submits that the petitioner is willing to pay/deposit the tax.

5. Opposing the prayer, the learned Government Advocate for the respondents submits that the petitioner has an alternate remedy by way of an appeal before the Appellate Commissioner under Section 107 of the CGST Act, 2017 and the TNGST Act, 2017.

6. The matter would require further adjudication by the appropriate authority. Considering the fact that the vehicle has been detained since 13.10.2021, this Writ Petition is disposed by directing the petitioner to pay the disputed tax proposed in the notice and to pay 50% of the proposed penalty within a period of two weeks from the date of receipt of a copy of this order.

7. If such amount is paid, the respondents shall release the goods vehicle to the petitioner. The petitioner is given liberty to workout the remedy on merits before the Appellate Commissioner under Section 107 of the CGST Act, 2017 and TNGST Act, 2017 who shall consider the same on merits. No costs. Consequently, connected Writ Miscellaneous Petition is closed.