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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.
Issues: Challenge against Ext.P1 order and Ext.P4 notice for detention and confiscation of goods under KGST Act.
Analysis: 1. The petitioner challenged Ext.P1 order and Ext.P4 notice proposing confiscation of goods detained while in transit. The grounds for detention were non-filing of GSTR 3B returns from June 2018 and GSTR I from March 2019. The learned counsel argued that these grounds were not justified for detention under Section 129 of the KGST Act. 2. The High Court considered the submissions of both parties and found merit in the petitioner's argument. The Court held that the reasons stated in Ext.P1 order were not sufficient to justify detaining the goods under Section 129 of the KGST Act. Additionally, the grounds mentioned could not support the confiscation of goods under Section 130 as the essential elements of the offense were not met in this case. 3. Consequently, the Court disposed of the writ petition by quashing Ext.P1 and P4 orders. It directed the 1st respondent to release the goods and the vehicle to the petitioner upon the petitioner presenting a copy of the judgment. The Court clarified that its decision did not prevent the respondents from taking penal action against the goods if necessary, following the procedure outlined in the GST Act.
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