2019 (1) TMI 1152

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....T - HC<br>Dated:- 16-1-2019<br>RP. No. 10 of 2019 IN WP(C). 41535/2018 AGAINST THE JUDGMENT IN WP(C) 41535/2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The PETITIONER : ADVS. SRI.RAJESH NAIR AND SRI.JOSEPH PRABAKAR For The RESPONDENTS : GP DR. THUSHARA JAMES JUDGMENT The petitioner, a dealer with registration in the State of Tamil Nadu, had its goods detained here in Kerala. For it to h....

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.... the goods released, the respondent authorities insisted that the petitioner should have a temporary registration, remit the amounts using that registration, and then get the goods released. The petitioner is disinclined to follow that procedure. It wants to remit the amounts using its own Tamil Nadu registration and have the goods released. For this alternative, the Government Pleader cites pract....

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....as taken two contentions: (i) The methods suggested by the authorities and accepted by this Court have no statutory sanction; (ii) The judgment, in fact, records that the petitioner&#39;s counsel has agreed to the Government Pleader&#39;s suggestion; it is factually incorrect. 3. As to the first objection, I reckon it is, perhaps, an eminent ground of appeal; not that of review. About the sec....