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2021 (11) TMI 862 - MADRAS HIGH COURTRelease of seized goods alongwith conveyance - exempt goods - Section 129 of the TNGST Act, 2017 - HELD THAT:- Considering the fact that the order has been passed under Section 130 of the TNGST Act, the impugned order dated 27.09.2021 stands quashed and the same shall be treated as Show Cause Notice issued under Section 129 of the TNGST Act, 2017. The petitioner is directed to comply with the requirements of Section 129 of the TNGST Act, 2017. If the petitioner pays the amount as is completed under Section 129 of the TNGST Act, the respondents shall release the vehicle. It is made clear that the respondents shall accept the amounts if the same is tendered by the petitioner. Writ Petition stands disposed of.
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