Page 73 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] SHREE ENGINEERS CONTRACTORS PVT. LTD. v. ASSTT. STATE TAX OFFICER 399
er-Company the benefit of the provisions of Section 77(1) of the CGST Act, read
with Section 19(2) of the IGST Act.
16. We are not entering into the question whether the amount deposit-
ed by the petitioner wrongly under the CGST head could be adjusted under the
IGST head, as Learned Counsel for the petitioner has very fairly conceded that
the petitioner can deposit the amount of tax within a week and shall either claim
the refund of the amount wrongly deposited under the CGST head, or the same
may be adjusted against their future liabilities under the CGST head.
17. In that view of the matter, we direct the petitioner-Company to de-
posit the amount of Rs. 41,98,642/-, under the IGST head within a period of 10
days from today, towards the liability of September, 2017. The petitioner shall
not be liable to pay any interest on the said amount. The petitioner shall also be
entitled to get the refund of the amount of Rs. 41,98,644/- deposited by them un-
der the CGST head, or they may get the amount adjusted against their future lia-
bilities, in accordance with law, as they may choose.
18. Consequently, the letter dated 26-4-2019, issued by the respondent
No. 2, as contained in Annexure-7 to the writ application, saddling the petition-
er-Company with the liability to pay the short paid IGST, amounting to
Rs. 41,98,642/-, along with interest, is hereby, quashed.
19. This writ application is accordingly, allowed, with the directions
and observations as above.

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2020 (35) G.S.T.L. 399 (Ker.)
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Amit Rawal, J.
SHREE ENGINEERS CONTRACTORS PVT. LTD.
Versus
ASSTT. STATE TAX OFFICER

W.P. (C) No. 6350 of 2020 (P), decided on 4-3-2020
Detention of goods - Provisional release of goods - Since goods already
lying seized with effect from 27-2-2020, goods can be released on furnishing of
bank guarantee for full amount - No opinion expressed on merits as to strict
applicability as it was in domain of adjudicating authority - Section 129 of
Central Goods and Services Tax Act, 2017. [para 4]
Petition disposed of
REPRESENTED BY : Smt. K. Latha and Smt. Jessy Manuel, Advocates, for
the Petitioner.
Dr. Thushara James, GP, for the Respondent.
[Judgment]. - Petitioner is a Private Limited company registered under
GST Act with GSTIN Number 23AAPC30963AIZL, which entered into a works
contract agreement with M/s. Offshore Infrastructure Limited, Mumbai to exe-
cute the work of Piping and Equipment Insulation works for offsite job for pro-

GST LAW TIMES  23rd April 2020  193