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2019 (11) TMI 474 - HC - GSTDetention of goods alongwith vehicle - detention 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 - HELD 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, the said ground cannot form the basis of Ext.P4 notice proposing confiscation of the goods detained inasmuch as the ingredients of the offence covered by Section 130 are not satisfied in the instant case. The writ petition by quashing Exts.P1 and P4 and directing the 1st respondent to forthwith release the goods and the vehicle to the petitioner on the petitioner producing a copy of the judgment before the said respondent - petition disposed off.
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