PIONEER POLYLEATHERS LIMITED Vs. ASSISTANT STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner, a registered dealer, suffered the detention of its goods, under Sec. 129(3) of the GST Act. The Assistant State Tax Officer issued the Ext.P2 notice, demanding the petitioner to pay IGST @ 18% and IGST @ 18%, both 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 release the goods, for he insists that the petitioner ought to have paid the tax and penalty either through cash or through Demand Draft. Aggrieved, the petitioner has filed this writ petition.

(3.) Yesterday, the learned Government Pleader submitted, on instructions, that the amount must be apportioned between the Centre and the State, as the liability is under the head IGST. It is not within the State's purview to effect that apportionment. Therefore, she suggested that if the Court could have before it the GST Network, it will solve the problem. Therefore, I suo motu added GST Network as the 2nd respondent and notified the Standing Counsel.