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2022 (9) TMI 315 - HC - GSTDetention of goods alongwith vehicle - Section 129(3) of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- The petitioner states that a reply has been submitted to the show cause notice and, in fact, the matter is fixed for hearing today. It is unknown as to whether the petitioner has appeared in the hearing before the authority. Hence, if there has been no appearnce today, the petitioner is permitted to appear before the authority on 01.09.2022 and after considering the reply, if any, filed and hearing the petitioner, an order shall be passed in terms of Section 129(3). The petitioner is also permitted to make its offer before the Assessing Authority in regard to the release of consignment in line with the provisions of Section 129(1) of the Act. The writ petition is disposed off.
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