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T.V.H. EXPRESS vs. THE STATE TAX OFFICER ADJUDICATION WING, ERODE
(Madras High Court)

Hon'ble Judges:

S. ANANTHI
Pet. Counsel
P.rajkumar
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

T.V.H. EXPRESS

Respondent THE STATE TAX OFFICER ADJUDICATION WING, ERODE
Court Madras High Court
State

Tamilnadu

Date May 5, 2022
Order No.

W.P.No.11546 of 2022 And W.M.P.Nos.11024, 11025 and 11027 of 2022

Citation

2022(5) TAXREPLY 5779

Original Order
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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 objections dated 15.03.2022 filed by the petitioner and also passed contrary to Section 129(1)(b) of the Tamil Nadu Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 and further direct the respondent to release the detained goods to the petitioner without imposing any condition of payment of penalty. 2. The case of the petitioner is that, the petitioner being a transporter, had transported hosiery garments belonging to M/s.Star Handlooms, Tirupur, and the said garments were detained by the respondent. Even though the petitioner-M/s.T.V.H.Express, produced the lorry receipt for the transport of the said goods, and that the invoices we....

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