Pioneer Polyleathers Limited vs. Assistant State Tax Officer
Held
The Court held that the insistence on payment by cash or Demand Draft is archaic and contrary to the spirit of the GST regime. The petitioner's online payment is sustainable, and the goods should be released.
Facts
The petitioner's goods were detained under Section 129(3) of the GST Act. The petitioner paid the demanded IGST amount online, but the Assistant State Tax Officer refused to release the goods, insisting on payment via cash or Demand Draft.
Key Issues
Whether an online payment of GST dues is acceptable when authorities insist on physical payment methods like cash or Demand Draft.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 16TH DAY OF NOVEMBER 2018 / 25TH KARTHIKA, 1940 WP(C).No. 37082 of 2018 PETITIONER/S: PIONEER POLYLEATHERS LIMITED, 90, GNT ROAD, PONNIAMMAN MEDU, MADHAVARAM, CHENNAI-600 110, REPRESENTED BY ITS MANAGER, MR.NEERAJ. BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SMT. ARYA ANIL SMT. NILOOFAR O. NIZAM RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER, SQUAD NO.VIII, KERALA GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678001. Addl.2 GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037. (ADDL.R2 IS SUO MOTU IMPLEADED AS PER ORDER DATED 15/11/2018) BY ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK OTHER PRESENT: M.M.JASMINE, GP, SRI.P.R.SREEJITH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.37082 of 2018 2 JUDGMENT The petitioner, a registered dealer, suffered the detention of its goods, under Section 129(3) of the GST Act. The Assistant State Tax Officer issued the Ext.P2 notice, demanding the petitioner to
The judgment continues below.
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