TMI Blog2019 (11) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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