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"Taxpayer is a return defaulter" cannot be a ground for detention of goods.

Goods in Transit — The seizure and detention of a consignment of goods was made on the ground that the petitioner was a return defaulter for the last five months. As per the provisions of Section 129 of the CGST Act, the reason shown in the detention notice cannot be a ground for detaining a consignment of goods in the course of transit. Directions issued to the respondents to release the consignment. — Unitac Energy Solutions (I) Pvt. Ltd. Vs. Asstt. State Tax Officer, SGST Deptt. Kollam [2019] 17 TAXLOK.COM 112 (Kerala)