TMI Blog2019 (11) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 immediatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods belonging to the petitioner on the petitioner producing a copy of this judgment before the said authority - petition allowed. - WP(C). No. 30798 OF 2019(Y) - - - Dated:- 18-11-2019 - JUSTICE A. K. JAYASANKARAN NAMBIAR For The Petitioner : ADV. SMT. BLOSSOM MATHEW For The Respondents : None JUDGMENT The chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I find 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducing a copy of this judgment before the said authority. I also direct the Commissioner, Kerala State Taxes Department, Thiruvananthapuram to issue suitable instructions to the field formations so that such unwarranted detentions are not resorted to in future. The Registry shall communicate a copy of this judgment to the Commissioner, Kerala State Taxes Department, Thiruvananthapuram for necess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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