Resolution for Detained Goods under GST Act: Practical Solution Proposed for Goods Release

The court resolved the case involving the detention of goods under Section 129 of the GST Act in Tamil Nadu by proposing a practical solution. The petitioner could use its existing registration to remit amounts for the release of goods by generating a challan through a temporary registration. After remittance and providing proof to authorities, the goods would be released. Both parties agreed to this procedure, leading to the disposal of the writ petition.

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Issues:
1. Detention of goods under Section 129 of the GST Act
2. Procedure for release of detained goods
3. Requirement of temporary registration for remittance of amounts

Analysis:
1. The petitioner, an assessee under the GST Act in Tamil Nadu, faced detention of goods by the Assistant State Tax Officer under Section 129 of the GST Act. The petitioner challenged this detention through a writ petition seeking various reliefs, including quashing of the detention order and release of goods. The case was brought before the court for resolution.

2. The Government Pleader highlighted a previous Division Bench judgment in Renji Lal Damodaran v. State Tax Officer, indicating a similar case precedent. However, a peculiar issue arose in this case where the respondent authorities insisted on the petitioner obtaining a temporary registration, remitting amounts through it, and then getting the goods released. The petitioner preferred to use its existing Tamil Nadu registration for remittance and release of goods, leading to a disagreement on the procedure.

3. Following discussions and instructions from the authorities, a practical solution was proposed. The petitioner's representative could approach the authorities to remit the amounts, leading to the generation of a challan in the petitioner's name using a temporary registration. The representative could then remit the amount at the bank, provide proof to the authorities, who would subsequently release the goods. Both parties agreed to this arrangement, and the court disposed of the writ petition based on this agreed-upon resolution.

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