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RELCON FOUNDATIONS (P) LTD. vs. THE ASSISTANT STATE TAX OFFICER SQUAD NO. II, KERALA GST DEPARTMENT, KASARAGOD, THE ASSISTANT COMMISSIONER, OFFICE OF THE STATE TAX OFFICER, ERAKULAM AND THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Ramesh Cherian John
Res. Counsel
Thushara James

Petitioner / Applicant

RELCON FOUNDATIONS (P) LTD.

Respondent THE ASSISTANT STATE TAX OFFICER SQUAD NO. II, KERALA GST DEPARTMENT, KASARAGOD, THE ASSISTANT COMMISSIONER, OFFICE OF THE STATE TAX OFFICER, ERAKULAM AND THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Nov 8, 2019
Order No.

WP(C). No. 30102 OF 2019(K)

Citation

2019(11) TAXREPLY 1781
Original Order
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ORDER

Challenge in the writ petition is against Ext.P1 order and Ext.P4 notice proposing confiscation of the goods belonging to the petitioner that were detained while in transit. 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. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find force in the contention of the learned counsel for the petitioner that the reasons stated in Ext.P1 order cannot be a justification for detaining the goods in terms of Section 129 of the KGST Act. Similarly, ....

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