6 December 2021


Kerala High Court: Vehicle Cannot be Detained for Non-Filing of GST Returns - 06.01.2020

Kerala High Court has held that for non filing of Goods and Services Tax returns under Forms GSTR-3B and GSTR-1 cannot be a reason for detaining vehicles as the ingredients of the offence covered by Section 130 of Kerala Goods and Services Tax Act are not satisfied.

Tags : Kerala High Court GST Returns

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