Goods not liable to tax cannot be detained for infraction of Rule 138(2) of State SGST Rules

Age Industries (P.) Ltd. Vs. Assistant State tax Officer (Kerala High Court)

Power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act; that there is no taxable supply when goods are transported on delivery chalans so long as the authenticity of the delivery chalan is not doubted and that therefore, such goods cannot be detained merely for infraction of Rule 138(2) of the State SGST Rules. In the light of the said judgeme

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