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2017 (12) TMI 202 - HC - GSTRelease of detained goods - Jurisdiction of detaining authority - mis-declaration as well as mis-classification of goods - inter-state or intra-state supply - Held that: - the specific power invoked in issuing the impugned notice is under the CGST/SGST which is applicable only to the intra-state movement of goods. Admittedly the petitioner has consigned the goods from Tamil Nadu and was transporting it to the 3rd respondent at Pattambi - The issue of misclassification and under valuation has to be gone into by the respective assessing officers and not by the detaining officer. In such circumstances, this Court is not inclined to permit the further detention of the goods. The petitioners shall be permitted release of the goods on the execution of simple bond without sureties as expeditiously as possible - petition allowed - decided in favor of petitioner.
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