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2021 (11) TMI 862

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..... he 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 .....

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..... r Section 129(1) of the TNGST Act, where any persons transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizu .....

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..... e treated as Show Cause Notice issued under Section 129 of the TNGST Act, 2017. 5. 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 .....

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