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TMI Blog2019 (9) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... orter cannot be proceeded against even if the allegations against the owner of the goods i.e., dealer under TNGST Act, are true? HELD THAT:- As the vehicle and the consignment have since been released, this writ petition is disposed of preserving the rights of the writ petitioner to assail the aforesaid proceedings dated 20.08.2019 either by way of an appeal under Section 107 of TNGST Act or by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.A notice dated 30.07.2019 issued by the respondent under Section 68(3) of the 'Tamil Nadu Goods and Services Tax Act, 2017' ('TNGST Act' for brevity) has been called in question in the instant writ petition and the same shall hereinafter be referred to as 'impugned notice' for brevity. 3.Adverting to Section 129(1)(b) of TNGST Act, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The moot question, according to learned counsel for writ petitioner is, the transporter cannot be proceeded against even if the allegations against the owner of the goods i.e., dealer under TNGST Act, are true. 5. However, in the instant case, what is of significance is, State counsel submits, on instructions, that the vehicle concerned, namely Truck with Registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings inter alia by way of an appeal / revision under Sections 107 /108 of TNGST Act. 9. As the vehicle and the consignment have since been released, this writ petition is disposed of preserving the rights of the writ petitioner to assail the aforesaid proceedings dated 20.08.2019 either by way of an appeal under Section 107 of TNGST Act or by way of a revision under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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