https://www.taxtmi.com/caselaws?id=351933 Inter-State goods cannot be detained under the CGST/SGST machinery merely because of alleged misclassification or under-valuation, since those issues require determination in assessment proceedings by the competent authority under the IGST framework. The detaining officer's role does not extend to adjudicating such disputes at the detention stage. Where the consignee is willing to accept the goods, continued detention is unwarranted. The notice was to be treated as one under the IGST Act, and the goods were ordered to be released on execution of a simple bond without sureties, leaving the classification and valuation controversy to be decided in the appropriate assessment proceedings. en-us Mon, 20 Nov 2017 00:00:00 +0530 Thu, 26 Apr 2018 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351933 Inter-State goods cannot be detained under the CGST/SGST machinery merely because of alleged misclassification or under-valuation, since those issues require determination in assessment proceedings by the competent authority under the IGST framework. The detaining officer's role does not extend to adjudicating such disputes at the detention stage. Where the consignee is willing to accept the goods, continued detention is unwarranted. The notice was to be treated as one under the IGST Act, and the goods were ordered to be released on execution of a simple bond without sureties, leaving the classification and valuation controversy to be decided in the appropriate assessment proceedings. Case-Laws GST Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351933