ORDER

Mr.V.Prasanth Kiran, learned Government Advocate accepts notice for the respondent and is armed with instructions to enable a final disposal of the matter. Hence, by consent expressed by both learned counsel for the petitioner and learned counsel for the respondents, this matter is taken up finally even at the stage of admission.

2. The petitioner has challenged Form GST MOV-01 dated 21.08.2022, that has been issued after inspection of vehicle bearing No.TN 24 W 6373 on 21.08.2022. The challenge in the writ petition is found to be premature, as pending writ petition being listed for admission, MOV-6 being an order of detention and MOV-7 being a show casue notice under Section 129(3) of the Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘Act’) have come to be issued on 24.08.2022.

3. The petitioner states that a reply has been submitted to the show cause notice and, in fact, the matter is fixed for hearing today. It is unknown as to whether the petitioner has appeared in the hearing before the authority. Hence, if there has been no appearnce today, the peitioner is permitted to appear before the authority on 01.09.2022 and after considering the reply, if any, filed and hearing the petitioner, an order shall be passed in terms of Section 129(3). The petitioner is also permitted to make its offer before the Assessing Authority in regard to the release of consignment in line with the provisions of Section 129(1) of the Act.

4. This writ petition is disposed as above. No costs. Connected miscellaneous petitions are closed.