Goods not liable for confiscation for non compliance of GST rules in absence of taxable supply

The Assistant State Tax Officer Vs M/s. Indus Towers Limited (Kerala High Court) In one of the recent judgment of Kerala High Court in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, it was held that goods cannot be confiscated for every non- compliance of the provisions of the act. The petitioner-Company engaged in the establishment and maintenance of towers for telecom service providers was transporting some batteries without submission of KER-1(equivalent to E-Way Bill). The goods were however being accompanied by Delivery challan. Revenue contended that as per section 129, th...