HC : GST ushered to minimise manual interventions, Revenue's insistence to pay tax on detained goods through cash/DD untenable

Kerala HC directs the Assistant State Tax Officer to release the detained goods and the vehicle where the petitioner paid the tax (IGST) and penalty amount as demanded through portal; Finds Revenue’s insistence that payment should be by physical means either in cash or through Demand Draft (DD) “archaic and out of tune with the very spirit of the GST regime”; Relies upon judgement in Fashion Marble and Granite Company Pvt. Ltd.; Explains that, “In ...