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    <title>2018 (11) TMI 1075 - KERALA HIGH COURT</title>
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    <description>The Court held in favor of the petitioner, directing the immediate release of goods by the Assistant State Tax Officer. The Court emphasized that physical payment methods were not necessary in the online GST regime and criticized the insistence on cash or Demand Draft payments. The judgment highlighted that delays in tax apportionment should not burden taxpayers, following principles established in a previous case. The writ petition was disposed of in line with the precedent set in Fashion Marbles and Granites Pvt. Ltd. v. Assistant State Tax Officer.</description>
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      <description>The Court held in favor of the petitioner, directing the immediate release of goods by the Assistant State Tax Officer. The Court emphasized that physical payment methods were not necessary in the online GST regime and criticized the insistence on cash or Demand Draft payments. The judgment highlighted that delays in tax apportionment should not burden taxpayers, following principles established in a previous case. The writ petition was disposed of in line with the precedent set in Fashion Marbles and Granites Pvt. Ltd. v. Assistant State Tax Officer.</description>
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