Territorial Jurisdiction - Detention of goods during stock...

Territorial Jurisdiction - Detention of goods during stock transfer - recovery of GST and penalty - There was no occasion for the 3rd respondent to collect tax and penalty from the petitioner on the pretext that there is illegality in the transport of goods as it would merely amount to stock transfer and there is no element of sale of goods or services in it. - Respondents are directed to refund within four (04) weeks with interest of 9% - HC