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The goods are directed to be released to the petitioner with a further direction that the inspecting authority of Kerala would prepare a report and submit the same to the assessing authority, Tamil Nadu for taking action, if deem it appropriate, in accordance with law.

Goods in Transit — The detention was because the petitioner, an unregistered dealer, had allegedly attempted to evade the sales tax. The petitioner's producing all the documents had no impact. Instead, the detaining officer insisted on the petitioner's furnishing bank guarantee for certain sum as a condition for release of the goods, pending enquiry. In case of a bonafide dispute with regard to the classification between a transitor of the goods and the squad officer, the squad officer may intercept the goods and detain them for the purpose of preparing the relevant papers for effective transmission to the judicial assessing officers and nothing beyond. Thus, the goods are directed to be released to the petitioner with a further direction that the inspecting authority would prepare a report and submit the same to the assessing authority, for taking action, if deem it appropriate, in accordance with law. — Daily Fresh Fruits India Private Limited Vs. Assistant State Tax Officer, Commissioner State Goods And Services Tax Department, State of Kerala Represented by Secretary, Commercial Tax Department [2020] 22 TAXLOK.COM 016 (Kerala)

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