Case Law Details
Case Name : Relcon Foundations (P) Ltd. Vs Assistant State Tax Officer (Kerala High Court)
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All High Courts Kerala High Court
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Relcon Foundations (P) Ltd. Vs Assistant State Tax Officer (Kerala High Court)
A perusal of Ext.P1 order would indicate that the detention of the vehicle carrying the goods was on the ground that the GSTR 3B returns had not been filed from June 2018 and GSTR I had not been filed from March 2019. It is submitted by the learned counsel for the petitioner that the said grounds cannot be justified for detention of the vehicle under Section 129 of the KGST Act.
Reasons stated in Ext.P1 order cannot be a justification for detaining the goods in terms of Section 129 of the KGST Act. Similarly, the sa...
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Non filing of return cannot be ground of detention of goods as it is not a voilation of section 68 (3)