TaxTMI 
TaxTMI 
2018 (7) TMI 758
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 submitt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he petitioner decided to pay the demanded tax and penalty. Accordingly, he paid the amount through the portal of the GST. In this regard, I may examine Section 49 to the extent the provisions relevant. And it reads as follows: Section 49. Payment of tax, interest, penalty and other amounts. 49 (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed. 49 (3) The amount available....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act." 9. Both the Section 49, read with Section 129, and the circular reveal that the person whose goods have been detained could opt to pay the tax and penalty as mandated under those provisions. 10. At any rate, the learned Government Pleader has strenuously contended that Section 17(5) comes in the way. Therefore, I may examine that provision, too. Section 17(5)(i) reads as follows: 17(5) Notwithstanding anything contained in subsection (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (i) any tax paid in accordance with....