TMI Blog2022 (5) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 - HELD THAT:- It is seen that, as against the impugned order, dated 17.03.2022, there is an appeal remedy available before the appropriate authority. It is clear from the records that the petitioner has still not filed any appeal as against the impugned order. This Court directs the petitioner to file appeal under the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 129(1)(b) of the Tamil Nadu Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 and further direct the respondent to release the detained goods to the petitioner without imposing any condition of payment of penalty. 2. The case of the petitioner is that, the petitioner being a transporter, had transported hosiery garments belonging to M/s.Star Handlooms, Tirupur, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the notice, dated 10.03.2022 that the driver of the petitioner had not produced the relevant documents related to the goods in conveyance. According to the petitioner, they have produced invoices and lorry receipts for movements of the goods from Tiruppur to Hyderabad, but however, the respondent valued all the 58 bundles of the hosiery garments at Rs.20,000/- in respect of the goods mentioned t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order, dated 17.03.2022, there is an appeal remedy available before the appropriate authority. It is clear from the records that the petitioner has still not filed any appeal as against the impugned order. 7. Accordingly, without going into the merits and factual aspects of the matter, this Court directs the petitioner to file appeal under the provisions of the TNGST Act, 2017, as against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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