Relcon Foundations (P) Ltd. Vs Assistant State Tax Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- November 8, 2019
- Type:
- Writ Petition
- Members:
- JUSTICE A.K.JAYASANKARAN NAMBIAR
Subject
Non filing of the returns cannot be a justification for the detention of vehicles under Section 129
Summary
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. It is submitted by the learned counsel for the petitioner that the said grou…
Judgement
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 su…