TMI Blog2019 (1) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle - Section 129 of the GST Act - Held that:- 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 then get the goods released. The petitioner is disinclined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For The Respondent : GP DR. THUSHARA JAMES JUDGMENT 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 these re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... damus or other appropriate writ, order or directions, directing the respondent to release the goods to the petitioner as per the conditions as deemed fit by this Hon'ble Court. 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 dated 06.08.2018 in W.A. No.1640 of 2018. But before I consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to remit the amounts. They will generate the challan in the petitioner's name using a temporary registration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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