2022 (5) TMI 547

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....r the Respondent : Mr.V.Prashanth Kiran, Govt. Advocate (Tax) ORDER This Writ Petition has been filed by the petitioner challenging the proceedings of the respondent in Order No.19/2021-2022 dated 17.03.2022 passed under Section 129(3) of the Tamil Nadu Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 and to quash the same as passed without considering the ob....

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....3. It is further stated by the petitioner that the respondent earlier issued an order of detention on 04.03.2022 under Section 129(1) of the TNGST Act, 2017 and CGST Act, 2017, in Form GST MOV-06. Thereafter, the respondent issued notice dated 10.03.2022 under Section 129(3) of the TNGST Act, 2017 and CGST Act, 2017 alleging that the goods-vehicle, when intercepted, was possessed of 58 bundles of ....

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.... by the respondent. According to the petitioner, the respondent did not verify the detailed consignment. Thereafter, the impugned order, dated 17.03.2022 was passed by the respondent, against which, the present Writ Petition is filed for the relief stated supra. 4. The learned Standing Counsel takes notice for the respondent and objected the case of the petitioner. 5. Heard both sides and pe....