Sri Mani Transports Vs State Tax Officer
Date: August 26, 2019
Subject Matter
Transporter cannot be proceeded against even if the allegations against the owner of the goods are true?
Summary
In the given case law, the writ petitioner has disputed a notice issued by the respondent under Section 68(3) of the TNGST Act. The petitioner's counsel argued that, according to Section 129(1)(b) of the TNGST Act, the vehicle and consignment sho…
Mr.R.Senniappan, learned counsel on record for writ petitioner and Mr.V.Haribabu, learned Additional Government Pleader, who has accepted notice on behalf of sole respondent, are before this Court. 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 ques…