2019 (1) TMI 23

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - HC
Dated:- 21-12-2018
WP (C). No. 41535 of 2018 - -
GST
MR. DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. RAJESH NAIR AND SRI. JOSEPH PRABAKAR For The Respondent : GP DR. THUSHARA JAMES JUDGMENT The petitioner, an assessee under the GST Act in Tamil Nadu, sent goods across to the State. The Assistant State Tax Officer intercepted the goods and detained them. After the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llenge the same) from the petitioner only through the registered GST Portal of the petitioner. (iv) Issue a writ of mandamus or other appropriate writ, order or directions, directing the respondent to release the goods to the petitioner as per the conditions as deemed fit by this Hon'ble Court. 2. This case, as the Government Pleader submits, is covered by a Division Bench's judgment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ities, 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 using a temporary registration 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. Thereafte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X