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TMI Blog2018 (7) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... ler registered under the CGST - the petitioner's paying the penalty under Ext.P5 receipt to the portal of GST is eminently sustainable. The 1st respondent authority is directed release the goods, after receiving Ext.P5 receipt - petition disposed off. - W.P.(C). No. 21988 of 2018 (W) - - - Dated:- 6-7-2018 - MR. DAMA SESHADRI NAIDU, J. For The Petitioner : Sri.Deepu Thankan, Smt.Nimmy Johnson, Smt.Ummul Fida And Sri.A.Abdul Nabeel For The Respondent : Sri. Shamsudheen V.K. JUDGMENT The petitioner, dealing in Marble and Granite, was a dealer under the Kerala Value Added Tax Act. Later it migrated to General Sales Tax Act (GST Act). When he supplied a consignment of goods to another dealer, the 1st respondent in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Pleader, on the other hand, has submitted that Section 17(5) of the Act is categoric that any payment paid under Section 129 will not entail input tax credit. According to him, it ought to have been under Section 130. Therefore, in the end, he has contended that as the 1st respondent has insisted to get the goods released, the petitioner ought to pay either in cash or through a demand draft. 6. Heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents. 7. The facts are not in dispute. The goods detained, the petitioner was served with Ext.P4 show cause notice under Section 129 (3) of the Act. Therefore, the petitioner decided to pay the demanded tax and penalty. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of sub-section (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FORM GST MOV-05. Further, the order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the proceedings shall be added in the electronic liability register and the payment made shall be credited to such electronic liability register by debiting the electronic cash ledger or the electronic credit led ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ightly been contended by the petitioner's counsel, there is a difference between Section 129 and 130: Section 129 deals with detention and 130 with confiscation. Here, confiscation is not the case. 14. Under these circumstances, the Court declares that the 1st respondent's insistence that the petitioner should pay the amount either in cash or through demand draft cannot be sustained. As is further evident from Ext.P7, the petitioner is a dealer registered under the CGST. Cumulatively viewed, the petitioner's paying the penalty under Ext.P5 receipt to the portal of GST is eminently sustainable. Therefore, I direct that the 1st respondent authority, release the goods, after receiving Ext.P5 receipt. With these observations, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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