2018 (11) TMI 143

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....DU, J. For The Petitioner : SMT. S. K. DEVI  AND SRI. SANTHOSH P. ABRAHAM For The Respondent : GP DR. THUSHARA JAMES JUDGMENT The petitioner, an assessee under the GST Act in Tamil Nadu, sent goods across to the State. The Assistant State Tax Officer intercepted the goods and detained them. After the initial procedural formalities the petitioner suffered an order under Section 129 of the....

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.... with the statutory demand and get the goods released, the respondent authorities insisted that the petitioner should have a temporary registration, remit the amounts using that registration, and get the goods released. The petitioner is disinclined to follow that procedure. In the alternative, the authorities wanted the driver of the vehicle to remit the amounts in his name and have the goods rel....