Case Law Details
Sri Mani Transports Vs The State Tax Officer (Madras High Court)
The moot question, according to learned counsel for writ petitioner is, the transporter cannot be proceeded against even if the allegations against the owner of the goods i.e., dealer under TNGST Act, are true.
Held by High Court: As the vehicle and the consignment have since been released, this writ petition is disposed of preserving the rights of the writ petitioner to assail the aforesaid proceedings dated 20.08.2019 either by way of an appeal under Section 107 of TNGST Act or by way of a revision under Section 108 of TNGST Act. If the writ petitioner choses to assail the aforesaid proceedings in any one of the aforesaid manners, the Appellate or Revisional Authority, as the case may be, shall consider the matter on its own merits and in accordance with law.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Mr.R.Senniappan, learned counsel on record for writ petitioner and Mr.V.Haribabu, learned Additional Government Pleader, who has accepted notice on behalf of sole respondent, are before this Court.
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