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Case Law Details

Case Name : T.V.H. Express Vs State Tax Officer Adjudication Wing (Madras High Court)
Appeal Number : WP No. 11546 of 2022
Date of Judgement/Order : 05/05/2023
Related Assessment Year :
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T.V.H. Express Vs State Tax Officer Adjudication Wing (Madras High Court)

Madras High Court didn’t entertained the writ petitioner as appeal remedy available before the appropriate authority. Accordingly, petitioner directed to preferred appeal under the provisions of TNGST Act, 2017.

Facts- The case of the petitioner is that, the petitioner being a transporter, had transported hosiery garments belonging to M/s .Star Handlooms, Tirupur, and the said garments were detained by the respondent. Even though the petitioner-M/s .T.V.H. Express, produced lorry receipt for the transport of the said goods, and that the invoices were also produced before the respondents, it is the grievance of the petitioner that the goods were detained by the respondent.

Notably, the respondent earlier issued an order of detention on 04.03.2022 u/s. 129(1) of the TNGST Act, 2017 and CGST Act, 2017, in Form GST MOV-06. Thereafter, the respondent issued notice dated 10.03.2022 u/s. 129(3) of the TNGST Act, 2017 and CGST Act, 2017 alleging that the goods-vehicle, when intercepted, was possessed of 58 bundles of hosiery garments, but the same were without valid documents. It is further stated in the notice, dated 10.03.2022 that the driver of the petitioner had not produced the relevant documents related to the goods in conveyance.

The respondent valued all the 58 bundles of the hosiery garments at Rs.20,000/- in respect of the goods mentioned therein and arrived at the total of Rs.11,60,000/- and proposed to levy penalty of Rs.5,80,000/- under SGST Act and penalty of Rs.5,80,000/- under CGST Act. Thereafter, the impugned order, dated 17.03.2022 was passed by the respondent, against which, the present Writ Petition is filed.

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