2020 (10) TMI 627

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..... he consignment under Section 129 of the GST Act - HELD THAT:- There are force in the contention of the learned counsel for the petitioner that the allegation of mis-classification of goods cannot warrant a detention of the goods under Section 129 of the GST Act. If the respondents feel that there has been a mis-classification of the goods, then it is for them to prepare a report based on the phys .....

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..... RABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI FOR THE RESPONDENTS : GP: DR. THUSHARA JAMES JUDGMENT 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 .....

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..... ot 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 based on the physical verification done by them, get the petitioner to sign on the same after recording his objections, if any, to the findings recorded therein, and thereafter forward a copy of the .....

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