Asharaf Ali K. H. Vs Assistant State Tax Officer
Date: October 13, 2020
Subject Matter
Allegation of mis-classification of goods cannot warrant a detention of the goods under Section 129
Summary
The allegation of mis-classification of goods cannot warrant a detention of the goods under Section 129 of the GST Act. In my view, if the respondents feel that there has been a mis-classification of the goods, then it is for them to prepare a report…
The petitioner has approached this Court aggrieved by Ext.P7 notice of detention served on him. In the writ petition, it is the case of the petitioner that in purported exercise of the powers under Section 129 of the Goods and Service Tax Act, (‘the GST Act’ for short), the respondents have detained a consignment of goods being transported at his instance, on the ground that there was…