HC: Quashes goods/vehicle detention by squad-officer during inter-state transit apprehending mis-classification

Kerala HC (Ernakulam) quashes detention order and subsequent notice in FORM GST MOV-07 in respect of vehicle carrying goods (i.e. carbonated fruit drinks) on the premise of wrong classification; Notes that goods were in transit from Tamil Nadu to Kerala, reflecting due payment of GST as 12% by categorizing them under HSN 2202 99 20 on intra-state and inter-state supplies; Perusing Section 129, opines that same opens with a non-obstante clause empowering the Officers to detain...