This court held that classification disputes cannot be a reason for detaining goods under Section 129 of the GST Act.
Goods in Transit— The petitioner has approached this Court aggrieved by order of detention and notice issued to him in Form GST MOV-07 detaining a consignment of beverages that was being transported at his instance.
In the writ petition it is the case of the petitioner that cite classification disputes as the reason for detention. It is pointed out that it has been settled through a series of judgments of this Court that classification disputes cannot be a reason for detaining goods under Section 129 of the GST Act.
Held that— Taking note of the reason cited in 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 and direct the respondent to release the goods and the vehicle.