Section 129 of CGST Act, 2017—Goods in Transit—Demand of IGST—In the instant case, petitioner paid the amount through the portal but Assistant State Tax Officer refused to release the goods, for he insists that the petitioner ought to have paid the tax and penalty either through cash or through Demand Draft. Aggrieved, the petitioner has filed this writ petition.

Held that—That insistence seems to be archaic and out of tune with the very spirit of the GST regime. In apportionment, there may be delays and difficulties, but the tax payer cannot be made to suffer, on that count.[PIONEER POLYLEATHERS LIMITED VERSUS ASSISTANT STATE TAX OFFICER, SQUAD NO. VIII, KERALA GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD AND GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORLD MARK-1, NEWDELHI] [KERALA HIGH COURT]