2021 (12) TMI 324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rnment Advocate ORDER Ms.Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents. 2. The petitioner has challenged the impugned order of the respondents dated 13.10.2021 detaining the goods carrier vehicle bearing Registration No.TN-22-BZ-3435 in which goods were being loaded belonging to the petitioner as it did not accompany a proper invoice or E-way b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... willing to pay/deposit the tax. 5. Opposing the prayer, the learned Government Advocate for the respondents submits that the petitioner has an alternate remedy by way of an appeal before the Appellate Commissioner under Section 107 of the CGST Act, 2017 and the TNGST Act, 2017. 6. The matter would require further adjudication by the appropriate authority. Considering the fact that the vehicle h....