Goods cannot be detained merely because Consignee mentioned as Unregistered Person in E-Way Bill

ABCO Trades (P) LTD Vs Assistant State Tax Officer (Kerala High Court) The issue under consideration is whether detention of goods merely because the consignee is mentioned as an unregistered person in the e-way bill is justified in law? High Court states that, the reasons shown for detaining the consignment are not sufficient to attract the provisions of Section 129 of the GST Act. The detention in the instant case cannot, therefore, be seen as justified. I therefore allow the writ petition by directing the 1st respondent to immediately release the goods and the vehicle covered by a detention...