https://www.taxtmi.com/caselaws?id=415081 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. en-us Fri, 12 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415081 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. Case-Laws GST Fri, 12 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415081