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TRINITY BEVERAGES PRIVATE LIMITED vs. STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Prabhakaran P.m.
Karthik S. Nair
Navaz P.c.
Res. Counsel
Thushara James

Petitioner / Applicant

TRINITY BEVERAGES PRIVATE LIMITED
Respondent STATE OF KERALA AND OTHERS
Court Kerala High Court
State

Kerala

Date Dec 8, 2020
Order No.

WP (C). No. 27329 OF 2020 (M)

Citation

2020(12) TAXREPLY 3583
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ORDER

The petitioner has approached this Court aggrieved by Ext.P1 order of detention and Ext.P1(a) notice issued to him in Form GST MOV 7 detaining a consignment of beverages that was being transported at his instance. In the writ petition it is the case of the petitioner that Exts.P1 and P1(a) 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. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondent. Taking note of the reason cited in Exts.P1 and P1(a) 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 Exts.P1 and P1(a) and direct the respondent to release the ....

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