Section 129 detention safeguards must precede Section 130 action in transit contravention matters under GST.

A direct resort to Section 130 of the Tamil Nadu GST Act was held unsustainable where the statutory scheme required first following the detention, seizure and release procedure under Section 129 for transit contraventions. The impugned order was quashed and treated as a show cause notice under Section 129, preserving the taxpayer's opportunity to comply with the prescribed requirements. On compliance, the authorities were directed to accept the tendered amounts and release the vehicle in accordance with law.

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Issues: Whether an order passed under Section 130 of the Tamil Nadu Goods and Services Tax Act, 2017 could be quashed for having bypassed the safeguards prescribed under Section 129 of that Act and treated as a show cause notice under Section 129.

Analysis: The impugned action was found to have proceeded directly under Section 130, although the statutory scheme required recourse first to the detention and seizure procedure under Section 129 in cases of transit contravention. The Court therefore treated the impugned order as not conforming to the statutory sequence and preserved the petitioner's opportunity to comply with the requirements under Section 129. The respondents were directed to accept the amounts tendered in compliance and release the vehicle on such compliance.

Conclusion: The order under Section 130 was quashed and treated as a show cause notice under Section 129, with directions to proceed in accordance with Section 129 upon compliance by the petitioner.

Final Conclusion: The writ petition was disposed of by restoring the matter to the statutory framework under Section 129 and enabling release of the vehicle on payment in accordance with law.

Ratio Decidendi: Where the statutory mechanism prescribes detention, seizure, and release on payment under Section 129, a direct resort to Section 130 without following that procedure is not sustainable.

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