2020 (12) TMI 361

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..... Exts.P1 and P1(a) order and notice respectively and finding that what has been raised is a classification dispute which does not come within the ambit of the power conferred on the detaining authority under Section 129 of the GST Act, I quash Exts.P1 and P1(a) and direct the respondent to release the goods and the vehicle covered by Exts.P1 and P1(a) to the petitioner on the petitioner producing .....

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..... n disputes cannot be a reason for detaining goods under Section 129 of the GST Act. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondent. Taking note of the reason cited in Exts.P1 and P1(a) order and notice respectively and finding that what has been raised is a classification dispute which does not come within the ambit of the pow .....

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