Goods in Transit — Challenge was made to the notice proposing confiscation of the goods belonging to the petitioner that were detained while in transit 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. The petitioner submitted that the said grounds cannot be justified for detention of the vehicle under Section 129 of the KGST Act. The contention of the petitioner is justified. The writ petition came to be allowed directing the respondent to forthwith release the goods and the vehicle to the petitioner on the petitioner. — Relcon Foundations (P) Ltd. Vs. The Assistant State Tax Officer Squad No. II, Kerala GST Department, Kasaragod, The Assistant Commissioner, Office of The State Tax Officer, Erakulam And The Commissioner, State Goods And Service Tax Department Tax Tower, Thiruvananthapuram [2019] 18 TAXLOK.COM 011 (Kerala)