Case Law Details
Armour Steel Buildings India (P) Ltd. Vs Asstt. State Tax Officer (Kerala High Court)
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 judgment dt. 6-8-2018 in W.A. No. 1640 of 2018. 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.
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