2022 (11) TMI 786

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....ice Mohammed Shaffiq For the Petitioner : Mr.R.L.Ramani Senior Counsel For Mr.S.Raja Jeya Chandra Paul For the Respondents : Mr.T.Amjad Khan Government Advocate ORDER This writ petition is filed challenging the impugned proceedings under Section 129 of the Tamil Nadu Goods and Services Tax Act, whereby, penalty of 200% of the alleged tax due amounting to Rs.5,71,200/- (Rupees Five Lakh....

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.... 3. These goods are meant as replacement for defective batteries to dealers in Kerala from Chennai via Madurai. The consignment was intercepted at Madurai and it was found that the consignment was not supported by valid invoices and without appropriate GST documents. It was thus seized in terms of Section 129 of the Tamil Nadu Goods and Services Tax Act. It may be relevant to note that intercept....

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....Respondents that the provisions are intended to serve as an anti-evasion measure and the reason for seizure was only in view of the fact that it was not supported by appropriate documents including invoices. It was further submitted that by way of an interim measure, the Petitioner may be directed to pay one time tax although provision of Section 129(1) of the Act would indicate that these goods s....