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2018 (11) TMI 1075 - HC - GSTDetention of goods - demand of IGST - petitioner paid the amount through the portal - case of Revenue is that the petitioner ought to have paid the tax and penalty either through cash or through Demand Draft - Held that:- Evidently it is only a service provider, having no role to pay in the apportionment. Further, the Government both at the Centre and in the State, have ushered in the GST Tax regime to ensure that everything is made online with minimum manual interventions. Yet strangely, the authorities still insist that the payment should be by physical means: either in cash or through Demand Draft. That insistence seems to be archaic and out of tune with the very spirit of the GST regime. In apportionment, there may be delays and difficulties, but the tax payer cannot be made to suffer, on that count. Petition disposed off.
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