HC : Quashes 'detention' for mere procedural infraction where supply non-taxable under GST statutes

HC quashes detention of goods u/s 129 of CGST Act / Kerala GST Act for non-compliance with Rule 55 and Rule 138 of Kerala GST Rules, where transaction did not constitute ‘taxable supply’; Notes that consignment of batteries procured inter-state upon IGST payment by assessee, engaged in establishment and maintenance of towers for telecom service providers, was intercepted and detained by Dept. for absence of declaration in Form KER-1; Accepts assessee’s contention that w...