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Case Law Details

Case Name : TCI Freight Vs The Assistant Commissioner (ST) (Madras High Court)
Appeal Number : WP.No.18753 of 2022
Date of Judgement/Order : 25/08/2022
Related Assessment Year :
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TCI Freight Vs The Assistant Commissioner (ST) (Madras High Court)

Held that while the owner or any person transporting the goods has been granted the right to seek release, the transporter has right to seek the release of conveyance alone.

Facts-

The petitioner had been engaged to supply TMT bars from Hosur at the address of the consignee work site at Trichy. An e-way bill had been generated for the movement of goods and the goods were being transported accompanied by documents. The State Tax Officer had intercepted the consignment on 11.07.2022 and detained the same.

Form GST Mov-2 was issued on the ground that the address for delivery, 84, Egai Town Paganur Road, Manikandam, Trichy-620012 did not have a corresponding GSTIN or trade name. Thereafter, an order of detention dated 12.07.2022 has been passed under Section 129(1) of the Tamil Nadu Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act, 2017.

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