Detention of goods on ground that consignee was defaulter is not correct

Unitac Energy Solution Pvt. Ltd. Vs Ass. STO (Kerala High Court)

Kerala High Court has held that detention claiming the consignee was a return defaulter for the last five months, is not a valid ground to justify detention under Section 129 of the CGST Act 2017. The High Court quashed the detention notice observing that the reason cited in the detention notice cannot be a ground for

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