2018 (11) TMI 1075

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....IDU, J. For The PETITIONER : ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SMT. ARYA ANIL SMT. NILOOFAR O. NIZAM For The RESPONDENT : ADV. SRI. P. R. SREEJITH,SC, GOODS AND SERVICES TAX NETWORK JUDGMENT The petitioner, a registered dealer, suffered the detention of its goods, under Section 129(3) of the GST Act. The Assistant State Tax Officer issued the Ext.P2 notice, demanding the petitioner to pay....

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....suo motu added GST Network as the 2nd respondent and notified the Standing Counsel. 4. Today, the Standing Counsel has appeared and submitted that the GST Network is only an infrastructure provider. It has no statutory role to play in apportionment of the taxes between the State and the Centre. In this backdrop, the petitioner's counsel draws my attention to the Ext.P4 judgment, which is sai....

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....ition stands disposed of." 5. Given the submissions advanced by the Standing Counsel 1 for the GST Network, evidently it is only a service provider, having no role to pay in the apportionment. Further, the Government both at the Centre and in the State, have ushered in the GST Tax regime to ensure that everything is made online with minimum manual interventions. Yet strangely, the authorities st....