Atc Supply Chain Solution PVT. LTD vs. The State Of Tripura And Ors
Held
The Court did not delve into the legality of the cash deposit restriction. Instead, it accepted the submission made by the learned Senior Government Advocate on behalf of the revenue. The Court was informed that the petitioner could make an online payment, and the department would provide the necessary account details for the same. The Court was assured that upon completion of the online deposit, the vehicle and goods would be released as previously directed. Therefore, the immediate issue of the cash deposit was resolved by facilitating an alternative payment method. The Court disposed of the interlocutory application based on this assurance, effectively resolving the immediate procedural hurdle for the petitioner to secure the release of their goods and vehicle.
Facts
The petitioner's vehicle and goods were detained. The High Court had previously ordered their release subject to certain conditions. The petitioner fulfilled all conditions except for depositing a sum of Rs. 1,00,000/- in cash, which exceeded the department's limit for cash deposits (Rs. 10,000/-) under GST. Consequently, the cash deposit was not accepted. The learned Senior Government Advocate, on instructions, informed the Court that the petitioner could make an online payment, and the department would provide the necessary account details. Upon such online deposit, the vehicle and goods would be released as per the Court's earlier direction.
Key Issues
1. Whether the restriction on cash deposits exceeding Rs. 10,000/- under GST, as conveyed by the department, is a valid impediment to the release of the petitioner's vehicle and goods, considering the petitioner's offer to deposit Rs. 1,00,000/- in cash to meet the conditions for release. This issue turns on the interpretation and application of relevant GST provisions concerning payment methods and the conditions for release of detained goods and vehicles. Contentions: Petitioner: Argued that they had fulfilled the conditions for release, including offering a substantial cash deposit exceeding 35% of the potential duty and penalty. The department's refusal to accept cash beyond Rs. 10,000/- was an arbitrary impediment. Revenue/State: Did not explicitly argue against the petitioner's claim but stated, through the learned Senior Government Advocate, that online payment was a viable alternative and that the department would facilitate it. No specific provisions or precedents were cited by the revenue.
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Cause title — parties, addresses and appearances
Order
05/07/2021 (Akil Kureshi, C.J.)
The petitioner’s vehicle and goods were to be released subject to certain conditions as provided in the order dated 30.06.2021. The petitioner fulfilled the rest of the conditions and also offered to deposit a sum of Rs.1,00,000/- in cash which would cover more than 35% of the possible duty and penalty liability. However, the department conveyed to the petitioner that there is no facility for receiving cash deposit in excess of Rs.10,000/- under GST and, therefore, such amount has not been accepted.
Learned Sr. Government Advocate Mr. P.K. Dhar stated on instructions that the petitioner can make online payment for which he would directly communicate to the counsel for the petitioner the account number in which the same may be
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