JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus, directing the first respondent herein to accept the bank guarantee equivalent to the disputed penalty amount in accordance with the provisions of Section 129(1)(c) of the CGST Act, 2017 and provisionally release the goods along with the conveyance bearing TN 52 C 8696.

Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari, calling for the records on the file of the 1st Respondent in impugned proceedings vide Order of Detention in Form GST MOV-06 dated 12.07.2022 and the consequential impugned proceedings of the 2nd Respondent vide Order of Demand of Tax and Penalty (Form MOV-09) in GST MOV Order No.24/2022-23/Adjudication-2 order dated 19.07.2022 quash the same as illegal and in violation of the provisions of the TNGST Act, 2017.

Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus, to call for the impugned proceedings of the first respondent in ADJ No. 45/2022-2023/Adjudication-2 dated 5.8.2022 and the connected impugned proceedings in Form GST MOV-09 issued in GST MOV Orde