Ms.Amirta Dinakaran, learned Government Counsel takes notice on behalf of the respondents.
2. This Writ Petition is disposed at the time of admission considering the fact that the respondents have straight away proceeded to pass an order under Section 130 of the Tamil Nadu Goods and Service Tax Act, 2017 (hereinafter referred to as the TNGST Act).
3. The impugned order has been passed bypassing the statutory safeguards prescribed under Section 129 of the TNGST Act, 2017. As per Section 129(1) of the TNGST Act, where any persons transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure shall be released on payment of the applicable tax and penalty equal to one hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty.
4. The learned counsel for the petitioner submits that the petitioner has already sent a representation/objection on 23.09.2021 to the first respondent undertaking to pay the amount. Despite the same, the respondents have passed an order under Section 130 of the TNGST Act, 2017. Considering the fact that the order has been passed under Section 130 of the TNGST Act, the impugned order dated 27.09.2021 stands quashed and the same shall be treated as Show Cause Notice issued under Section 129 of the TNGST Act, 2017.
5. The petitioner is directed to comply with the requirements of Section 129 of the TNGST Act, 2017. If the petitioner pays the amount as is completed under Section 129 of the TNGST Act, the respondents shall release the vehicle. It is made clear that the respondents shall accept the amounts if the same is tendered by the petitioner.
6. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed.