HC: Classification dispute no reason for detention, directs release of goods & vehicle

Dec 24,2020

Kerala HC quashes notice and subsequent detention order  with a finding that classification dispute does not come within the ambit of the power conferred on the detaining authority under section 129 of the CGST Act; Takes notes of the reason for detaining a consignment of beverages transported by Petitioner viz. classification dispute as cited in notice (FORM GST MOV-07) and order of detention (Form GST MOV-06); Accordingly, directs Revenue to release the goods and vehic...


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