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2019 (9) TMI 740 - HC - GSTProceedings against the transporter of goods - release of detained goods with vehicle on payment of applicable tax and penalty equal to 50% of the value of the goods, by the transporter - the owner of the goods does not come forward for such tax and penalty - case of writ petitioner is, that the transporter cannot be proceeded against even if the allegations against the owner of the goods i.e., dealer under TNGST Act, are true? HELD THAT:- As the vehicle and the consignment have since been released, this writ petition is disposed of preserving the rights of the writ petitioner to assail the aforesaid proceedings dated 20.08.2019 either by way of an appeal under Section 107 of TNGST Act or by way of a revision under Section 108 of TNGST Act - If the writ petitioner choses to assail the aforesaid proceedings in any one of the aforesaid manners, the Appellate or Revisional Authority, as the case may be, shall consider the matter on its own merits and in accordance with law. Petition closed.
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