TMI Blog2022 (11) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... t consignment shall be released on payment of penalty of one time tax i.e., 100% tax and it is open to the Petitioner to agitate the rights finally by way of filing an appeal, if they are so advised. The learned counsel for the Petitioner submitted that they are willing to pay one time tax for the limited purpose of release of consignment and submit that the payment of 100% of tax as penalty may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings under Section 129 of the Tamil Nadu Goods and Services Tax Act, whereby, penalty of 200% of the alleged tax due amounting to Rs.5,71,200/- (Rupees Five Lakhs Seventy One Thousand and Two Hundred only) has been imposed. 2. It is submitted by the learned Senior Counsel for the Petitioner that Petitioner is a limited company engaged in the manufacture of two wheeler and four wheeler batterie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout appropriate GST documents. It was thus seized in terms of Section 129 of the Tamil Nadu Goods and Services Tax Act. It may be relevant to note that interception took place on 19.10.2022, show cause notice was issued on 22.10.2022 and reply was submitted by the Petitioner on 26.10.2022 and the order came to be passed after affording personal hearing on 02.11.2022. 4. It is pointed by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of an interim measure, the Petitioner may be directed to pay one time tax although provision of Section 129(1) of the Act would indicate that these goods shall be released on payment of penalty equal to 200%, in view of the fact that impugned order itself is prima facie contrary to the limitation prescribed under Section 129(3) of the Act. 6. It is submitted that consignment shall be r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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