2019 (9) TMI 740

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....r writ petitioner and Mr.V.Haribabu, learned Additional Government Pleader, who has accepted notice on behalf of sole respondent, are before this Court. 2.A notice dated 30.07.2019 issued by the respondent under Section 68(3) of the 'Tamil Nadu Goods and Services Tax Act, 2017' ('TNGST Act' for brevity) has been called in question in the instant writ petition and the same shall he....

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....f the goods had allegedly generated 'e' way bills without supplying goods in the previous assessment years. 4. The moot question, according to learned counsel for writ petitioner is, the transporter cannot be proceeded against even if the allegations against the owner of the goods i.e., dealer under TNGST Act, are true. 5. However, in the instant case, what is of significance is, State c....

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....he is entitled to assail the aforesaid proceedings inter alia by way of an appeal / revision under Sections 107 /108 of TNGST Act. 9. As the vehicle and the consignment have since been released, this writ petition is disposed of preserving the rights of the writ petitioner to assail the aforesaid proceedings dated 20.08.2019 either by way of an appeal under Section 107 of TNGST Act or by way of a....