Kerala High Court: Vehicle Cannot be Detained for Non-Filing of GST Returns - (06 Jan 2020)
GOODS AND SERVICES TAX
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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