Goods can’t be detained for mere infraction of procedural GST Rules

Indus Towers Ltd. Vs. Assistant State Tax Officer (Kerala High Court) It was held that Department shall not initiate penal action against the assessee for not filing the return and payment of taxes as the assessee was unable to file the returns and pay the taxes for technical issues relating to migration. A combined reading of Sections 129 and 130, especially the provision contained in sub section (6) of Section 129 indicates that the detention of the goods is contemplated under the statutes only when it is suspected that the goods are liable to confiscation. This aspect is seen clarified by ...