Detention of goods—In the instant case, 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.

Held that—The Government pleader took instructions from the authorities, and informed the Court that the petitioner's representative can approach the authorities with a request to remit the amounts. They will generate the challan in the petitioner's name and hand it over to the petitioner's representative. That person, then, can approach the Bank, remit the amount, and produce the proof before the authorities. Thereafter, the authorities will release the goods. The petitioner's counsel agrees for this arrangement.[M/S. ARMOUR STEEL BUILDINGS INDIA PVT LTD. VERSUS THE ASSISTANT STATE TAX OFFICER (INTELLIGENCY OFFICE) , THRISSUR AND THE INTELLIGENCE INSPECTOR SQUAD NO. I, STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR] [KERALA HIGH COURT]