2018 (11) TMI 143 - HC - GST

Detention of goods - the respondent authorities insisted that the petitioner should have a temporary registration, remit the amounts using that registration, and get the goods released. The petitioner is disinclined to follow that procedure - Held that - The Government pleader took instructions from the authorities, and informed the Court that the petitioner s representative can approach the authorities with a request to remit the amounts. They will generate the challan in the petitioner s name and hand it over to the petitioner s representative. That person, then, can approach the Bank, remit the amount, and produce the proof before the authorities. Thereafter, the authorities will release the goods. The petitioner s counsel agrees for this arrangement. Petition disposed off.

Summary

Issues: Detention of goods under Section 129 of the GST Act; Relief sought through writ petition; Requirement of temporary registration for remittance.

Analysis:
1. Detention of Goods: The petitioner, an assessee under the GST Act in Tamil Nadu, faced detention of goods by the Assistant State Tax Officer while sending them across states. The detention led to an order under Section 129 of the GST Act, prompting the filing of a writ petition seeking permission to remit the demanded amounts to release the detained goods.

2. Relief Sought: The petitioner sought a writ of mandamus or any appropriate writ to permit remittance of the demanded amounts for the release of detained goods. Additionally, the petitioner requested any other relief deemed fit by the Hon'ble Court in the circumstances of the case.

3. Requirement of Temporary Registration: A peculiar aspect of the case was the insistence by respondent authorities that the petitioner should have a temporary registration, remit amounts using that registration, and then get the goods released. The petitioner, a dealer registered in Tamil Nadu, was reluctant to follow this procedure. Alternatively, authorities suggested that the driver remit the amounts in his name to release the goods, which the petitioner's counsel argued against citing practical difficulties.

4. Resolution: Following instructions from the authorities, the Government Pleader proposed a solution where the petitioner's representative could approach the authorities to remit the amounts. Subsequently, the authorities would generate a challan in the petitioner's name for remittance by the representative at a bank. Upon producing proof of remittance, the authorities would release the goods. The petitioner's counsel agreed to this arrangement, leading to the disposal of the writ petition based on the agreed-upon resolution proposed by the Government Pleader.

This detailed analysis of the judgment outlines the issues of detention of goods under the GST Act, the relief sought through the writ petition, and the resolution of the case concerning the requirement of temporary registration for remittance, providing a comprehensive understanding of the legal proceedings and the final disposition of the matter.