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<h1>High Court quashes order, emphasizes adherence to statutory procedures in tax matters</h1> The High Court of Madras ruled in a writ petition concerning the bypassing of statutory safeguards under Section 129 of the Tamil Nadu Goods and Service ... Release of seized goods alongwith conveyance - exempt goods - Section 129 of the TNGST Act, 2017 - HELD THAT:- 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. 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. Writ Petition stands disposed of. Issues:1. Bypassing statutory safeguards under Section 129 of the TNGST Act, 20172. Quashing of the impugned order under Section 130 of the TNGST Act3. Compliance with the requirements of Section 129 of the TNGST ActAnalysis:The High Court of Madras addressed the issue of bypassing statutory safeguards under Section 129 of the Tamil Nadu Goods and Service Tax Act, 2017 (TNGST Act) in a writ petition. The court noted that the respondents had proceeded to pass an order under Section 130 of the TNGST Act, bypassing the safeguards prescribed under Section 129. Section 129(1) of the TNGST Act provides for the detention or seizure of goods and conveyance used for transporting goods in contravention of the Act, with release upon payment of applicable tax and penalty. The petitioner had sent a representation to the first respondent undertaking to pay the amount, but the respondents still passed an order under Section 130. The court ruled that the impugned order dated 27.09.2021 was quashed, treating it as a show cause notice under Section 129 of the TNGST Act.Furthermore, the court directed the petitioner to comply with the requirements of Section 129 of the TNGST Act. If the petitioner pays the amount as required under Section 129, the respondents were instructed to release the vehicle. It was emphasized that the respondents must accept the amounts tendered by the petitioner. The court disposed of the writ petition with these observations, without imposing any costs. The connected writ miscellaneous petition was also closed as a consequence of the judgment. The ruling highlights the importance of adhering to statutory safeguards and procedures under the TNGST Act to ensure due process and fairness in tax-related matters.
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