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2023 (5) TMI 710 - MADRAS HIGH COURTSeeking release of detained goods - Permission sought by the transporter not the owner of the goods - 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 - HELD THAT:- Though Section 129 provides for various situations where release of 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. 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. Reliance is placed upon the decision of this Court in TVL. THIRUVANNAMALAIYAR TRANSPORT REP. BY ITS PROPRIETOR SR. V. KESAVAN VERSUS THE DEPUTY STATE TAX OFFICER, STATE TAX OFFICE – I (INT) , VELLORE [2022 (12) TMI 710 - MADRAS HIGH COURT]. In that case, the distinction between the manner in which Section 129 would operate qua a consignor/consignee on the one hand, and transporter on the other, has not been specifically argued and thus not taken note of or addressed. There are no merit in this Writ Petition and the same is dismissed.
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