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2020 (10) TMI 627 - HC - GSTDetention of consignment of goods - mis-classification of the goods - case of petitioner is that the alleged mis-classification of the goods cannot be a reason for detaining the consignment under Section 129 of the GST Act - HELD THAT:- There are force in the contention of the learned counsel for the petitioner that the allegation of mis-classification of goods cannot warrant a detention of the goods under Section 129 of the GST Act. If the respondents feel that there has been a mis-classification of the goods, then it is for them to prepare a report based on the physical verification done by them, get the petitioner to sign on the same after recording his objections, if any, to the findings recorded therein, and thereafter forward a copy of the said report to the Assessing Officer of the petitioner, who can consider the said report and objections at the time of finalising the assessment in relation to the petitioner. The detention of the goods in transit cannot be justified for the said reasons - the respondents are directed to forthwith release the goods and the vehicle to the petitioner, after getting the petitioner's signature/ objections recorded on the report prepared by the respondents pursuant to the physical verification of the goods in question - petition allowed.
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