FASHION MARBLE AND GRANITE COMPANY PVT LTD Vs. ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT

JUDGEMENT

(1.) The petitioner, dealing in Marble and Granite, was a dealer under the Kerala Value Added Tax Act. Later it migrated to General Sales Tax Act (GST Act). When he supplied a consignment of goods to another dealer, the 1st respondent intercepted the goods and issued Ext.P3 detention proceedings. Later, he issued Ext.P4 show cause notice under Section 129(3) of the GST Act. Eventually, through Ext.P4 the 1st respondent demanded tax and penalty of Rs.22, 880/-.

(2.) The petitioner paid the penalty as is evident from Ext.P5 receipt in the portal of GST under Section 49 of the Act. When it wanted the release of the goods, the 1st respondent insisted that the petitioner ought to have paid the amount shown in Ext.P4 either in cash or through demand draft to the 1st respondent. Aggrieved, the petitioner has filed this writ petition.

(3.) Sri.Deepu Thankan, the learned counsel for the petitioner has submitted that the petitioner faced proceedings under Section 129 and it decided to pay the tax and penalty as demanded under Ext.P4 show cause notice. Therefore, it invoked Section 49 and paid the tax and penalty in the portal of GST maintained by the Central Government. According to him, Section 129 itself does not indicate the manner of payment. Under these circumstances, the residuary provision of Section 49 ought to be taken recourse to, which the petitioner did. Besides, he has also drawn my attention to the Circular No.41/15/2018-GST dated 13th April 2018, issued by the Government of India.