Case LawW.P.(C) No. 5384 of 2020
Hindustan Coca Cola Pvt. Ltd. Vs Assistant State Tax Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- March 19, 2020
- Type:
- Writ Petition
- Members:
- AMIT RAWAL
Subject
Section 129 does not empower detention of goods for their mere misclassification
Search, Seizure and Detention
Summary
The petitioner brought carbonated fruit drinks within the jurisdiction of Kerala from Karnataka manufacturing Plant and the vehicles carrying the aforementioned goods were intercepted in Walayar, Palakkad on the premise that the aforementioned goods…
Judgement
The petitioner a Private Limited Company engaged in manufacture and supply of fruit-based beverages/drinks registered in State of Kerala with GSTIN No.32AAACH3005MIZO. 2. According to the petitioner, the carbonated fruit drinks manufactured by them was classified under HSN 2202 9920 under GST and discharging GST @ 12% on all intra State and inter-State supplies. The codes have been specified under…