Pioneer Polyleathers Limited Vs Assistant State Tax Officer

Date: November 16, 2018

Court: High Court
Bench: Kerala
Type: Writ Petition
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Subject Matter

Insistence on GST payment by cash or DD is archaic and out of tune with the very spirit of the GST regime

Summary

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 pay GST amounting to Rs. 5,28,834/- in either cash or…

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 pay GST amounting to Rs. 5,28,834/-. 2. The record reveals that the petitioner paid the amount through the portal, and obtained the Ext.P3 payment receipt. But the Assistant State Tax Officer refused to…

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