https://www.taxtmi.com/caselaws?id=437903 The Madras HC dismissed a writ petition filed by a transporter seeking release of detained goods. The transporter claimed tax had been paid in full, but the court held that under Section 129 of the Tamil Nadu GST Act, 2017, transporters can only seek release of conveyance by paying penalty under sub-section (3) or Rs.1 lakh, whichever is less. The court noted that tax payment submissions should come from the assessee, not the transporter, and the assessee had not filed any affidavit supporting the claim. The petition lacked merit and was dismissed. en-us Mon, 24 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437903 The Madras HC dismissed a writ petition filed by a transporter seeking release of detained goods. The transporter claimed tax had been paid in full, but the court held that under Section 129 of the Tamil Nadu GST Act, 2017, transporters can only seek release of conveyance by paying penalty under sub-section (3) or Rs.1 lakh, whichever is less. The court noted that tax payment submissions should come from the assessee, not the transporter, and the assessee had not filed any affidavit supporting the claim. The petition lacked merit and was dismissed. Case-Laws GST Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437903