2018 (2) TMI 1296 - HC - GST

Release of detained goods - the issue covered by the decision in the case of M/s Indus Towers Limited Versus The Assistant State Tax Officer 2018 (1) TMI 1313 - KERALA HIGH COURT , where it was held that The detention of goods merely for infraction of the procedural Rules in transactions which do not amount to taxable supply, is without jurisdiction. The first respondent is directed to release the goods covered by Ext.P5 notice to the petitioner - petition allowed.

Summary

The High Court of Kerala allowed the writ petition, quashed the impugned communication, and directed the first respondent to release the goods to the petitioner. The judgment does not prevent authorities from imposing penalties for any violations of the Central Goods and Services Tax Act or the Kerala State Goods and Services Tax Act.