Assessee's representative could approach the authorities with a request to remit the amounts. They would generate the challan in the assessee's name and hand it over to the assessee's representative. That person, then, could approach the Bank, remit the amount, and produce the proof before the authorities. Thereafter, the authorities would release the goods.

Assessee's representative could approach the authorities with a request to remit the amounts. They would generate the challan in the assessee's name and hand it over to the assessee's representative. That person, then, could approach the Bank, remit the amount, and produce the proof before the authorities. Thereafter, the authorities would release the goods.

Goods & Services Tax

Assessee Seizure, Detention and Confiscation — Goods sent by assessee across to state was intercepted and detained by the Revenue and order under section 129 was issued—When assessee wanted to comply with the statutory demand and get the goods released — Revenue authority insisted that assessee should have a temporary registration, remit the amount using that registration, and get the goods released — Held, Assessee's representative could approach the authorities with a request to remit the amounts — They would generate the challan in the assessees name and hand it over to the assessees representative — That person, then, could approach the Bank, remit the amount, and produce the proof before the authorities. Thereafter, the authorities would release the goods — Appeal party allowed.

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 initial procedural formalities the petitioner suffered an order under Section 129 of the GST Act. Aggrieved, it has filed this writ petition, for the following reliefs:


“(i) to issue a writ of mandamus or any other appropriate writ, order or direction to the respondents to permit the petitioner to remit the amounts demanded in Ext.P6 order to release the goods detained under Ext.P5 order.


(ii) to grant such other relief as this Hon'ble Court may deem fit and proper to grant in the circumstances of the case.”


2. This case, as the Government Pleader submits, is covered by a Division Bench's judgment in Renji Lal Damodaran v. State Tax Officer. But before I consider that aspect, I must note the peculiarity of this case. The petitioner-Company is a dealer with its registration in Tamil Nadu. When it wanted to comply with the statutory demand and get the goods released, 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. In the alternative, the authorities wanted the driver of the vehicle to remit the amounts in his name and have the goods released. For this alternative, the petitioner's counsel cites practical difficulties as an answer.


3. Then, 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.


Recording the arrangement as suggested by the Government Pleader, and as agreed to by the petitioner's counsel, I dispose of the writ petition.



Sd/-

DAMA SESHADRI NAIDU

JUDGE

LEGAL REFERENCES
GST Act Section 129
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