https://www.taxtmi.com/caselaws?id=354577 Goods moved on a delivery challan for a non-taxable self-use transfer could not be detained merely for non-uploading of Form KER-1 or non-compliance with Rules 55 and 138 of the Kerala GST Rules. The GST scheme taxes only supplies for consideration and specified deemed supplies, and detention or confiscation under Sections 129 and 130 requires contravention with intent to evade tax. Where the genuineness of the delivery challan is undisputed and the transaction is not a taxable supply, procedural lapse alone does not justify detention. The detention and consequential communication were therefore without jurisdiction and liable to be quashed. en-us Wed, 17 Jan 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354577 Goods moved on a delivery challan for a non-taxable self-use transfer could not be detained merely for non-uploading of Form KER-1 or non-compliance with Rules 55 and 138 of the Kerala GST Rules. The GST scheme taxes only supplies for consideration and specified deemed supplies, and detention or confiscation under Sections 129 and 130 requires contravention with intent to evade tax. Where the genuineness of the delivery challan is undisputed and the transaction is not a taxable supply, procedural lapse alone does not justify detention. The detention and consequential communication were therefore without jurisdiction and liable to be quashed. Case-Laws GST Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354577