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The petitioner-Company is a dealer with its registration in Tamil Nadu. When it wanted to comply with the statutory demand and get the goods released, the respondent authorities insisted that the petitioner should have a temporary registration in Kerala, 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 practical difficulties as an answer.

Goods in Transit — 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 GST Act. The petitioner agrees with the submissions of the respondent authorities 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 using a temporary registration 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 writ petition disposed of accordingly. — Husky Injenction Molding Systems (India) Private Limited Vs. Commissioner of State Tax Kerala GST Department, Thiruvananthapuram, Assistant Commissioner (Int.) Palakkad, Kerala GST Department, Palakkad, Deputy Commissioner of State Tax, Palakkad, Assistant State Tax Officer, Squad No. 1, Kerala GST Department, Palakkad [2018] 07 TAXLOK.COM 055 (Kerala)