The High Court of Kerala gave an important judgment dated 8th November, 2019 regarding Detention, seizure and release of goods and conveyances in transit in case of Relcon Foundations (P). Ltd. V. Assistant State Tax 
Taxpaying Authority had detained goods and vehicle of taxpayer on grounds that Form GSTR-3B had not been filed from June, 2018 and Form GSTR-1 had not been filed from March, 2019. He further issued a notice on taxpayer under section 130 proposing confiscation of goods.

On a consideration of the facts and circumstances of the case, the reasons stated in 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 notice proposing confiscation of the goods detained in as much as the ingredients of the offence covered by Section 130 are not satisfied in the instant case.

Therefore, HC directed the Taxpaying authority to release the goods and the vehicle of the taxpayer.