TaxTMI 
TaxTMI 
2023 (5) TMI 710
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....e prayer which addresses an order of detention passed under Section 129(1) of the Tamil Nadu Goods and Services Tax Act, 2017 read with the Central Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act, 2017 seeking quashing of the order and consequential release cannot be entertained. 3. The provisions of Section 129 provides for detention, seizure and release of goods and conveyances in transit. Sub-section (6) and the proviso thereto read as follows: 129. Detention, Seizure and release of goods and conveyances in transit. (6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the o....
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....o be passed confirming the penalty on 06.07.2022. In the present case, the owner has responded neither to the show cause notice nor to the order levying penalty, both of which have been served upon it. 9. Thus, it falls upon the transporter to take appropriate action, at the least to safeguard the conveyance, in which the consignment had been transported. However, the transporter goes one step forward and argues that the provision of Section 129 of the Act, that deal with 'detention, seizure and release of goods and conveyances in transit', and permit the release of detained goods upon compliance with the conditions set out therein, would be equally applicable to it. 10. I will first decide the above issue, that arises only in W....
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....m and manner as may be prescribed: 11. The case of the petitioner is that the benefit granted to the owner of the goods to seek release of the detained goods on payment of penalty or furnishing of security, would be equally applicable to the case of a transporter as well. In this context, my attention is drawn to the provisions of Section 129(6) that deploys the phrase -person transporting any goods or the owner of such goods- and reads thus: -129. Detention, Seizure and release of goods and conveyances in transit. (6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section ....
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....pecifically uses the term -transporter-and states that such transporter may seek release of the conveyance on payment of penalty or of a sum of Rs.1,00,000/- whichever was less. 15. Thus, legislature has been conscious of the roles of the various persons involved in a transaction of carriage of goods such as the consignor/agents/representatives, the consignee/purchasers and transporter. The entitlement to seek release has also been carefully and consciously sculpted. While the owner or any person transporting the goods has been granted the right to seek release, only a limited benefit has been made available to a transporter, and that too, qua the release of conveyance alone. 16. At this juncture, I clarify my understanding of the phras....
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....f conveyance and goods may be sought, Section 129(6) is specific to a transporter and enables a transporter to seek release of the conveyance in the circumstances mentioned therein, being, upon payment of penalty under sub-section (3) or a sum of Rs.1.00 lakh, whichever is less. 7. Thus the benefit as above, is always available to the petitioner before me. The submission made now seeking release of conveyance, is on the ground that tax has been paid in full. It is not for the transporter to make this submission as such payment, if at all would have been borne by the assessee concerned, and not the transporter. To be noted that the assessee is not on affidavit before this Court attesting to the aforesaid position. 8. Reliance is placed upo....