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    <title>2021 (12) TMI 271 - MADRAS HIGH COURT</title>
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    <description>The court found the petitioner liable to pay SGST &amp;amp; CGST for an intra-state supply despite the supplier charging IGST for an inter-state supply. The respondent was directed to release the seized vehicle upon the petitioner&#039;s payment of the applicable SGST and CGST as a deposit. The court ordered the respondent to issue a notice for further proceedings, with the amount paid considered a deposit against any confirmed liability. The writ petition was disposed of without costs, and the related Writ Miscellaneous Petition was closed accordingly.</description>
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      <description>The court found the petitioner liable to pay SGST &amp;amp; CGST for an intra-state supply despite the supplier charging IGST for an inter-state supply. The respondent was directed to release the seized vehicle upon the petitioner&#039;s payment of the applicable SGST and CGST as a deposit. The court ordered the respondent to issue a notice for further proceedings, with the amount paid considered a deposit against any confirmed liability. The writ petition was disposed of without costs, and the related Writ Miscellaneous Petition was closed accordingly.</description>
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