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2019 (11) TMI 943 - HC - GSTRelease of detained goods - detention on the ground that the value quoted in the invoice that accompanied the goods was low when compared to the Maximum Retail Price (MRP) of the goods - It is the contention of the learned counsel for the petitioner that the reasons given in Ext.P2 order of detention do not justify a detention of the goods under Section 129 or under Section 130, and therefore, a direction ought to be issued to the respondents to immediately release the goods belonging to the petitioner. HELD THAT:- None of the reasons stated in Ext.P2 order justify detention of the goods. There is no provision under the GST Act which mandates that the goods shall not be sold at prices below the MRP declared thereon. Further, there is nothing in Ext.P2 order that shows that, on account of the alleged wrong classification of the goods there was any difference in the rate of tax that was adopted by the assessee - In my view when the statutory scheme of the GST Act is such as to facilitate a free movement of goods, after self assessment by the assessees concerned, the respondents cannot resort to an arbitrary and statutorily unwarranted detention of goods in the course of transportation. The respondents are directed to forthwith release the goods belonging to the petitioner on the petitioner producing a copy of this judgment before the said authority - petition allowed.
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