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    <title>2020 (10) TMI 627 - KERALA HIGH COURT</title>
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    <description>The Court held that detaining goods solely on the basis of alleged mis-classification is unjustified under Section 129 of the GST Act. The proper procedure involves physical verification, objection recording, and assessment by the Assessing Officer. Consequently, the Court quashed the notice of detention and ordered the immediate release of goods and the vehicle to the petitioner, subject to his objections on the verification report. The Government Pleader was directed to notify the respondents for prompt action, and the petitioner to provide necessary documents to the respondents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=399653</link>
      <description>The Court held that detaining goods solely on the basis of alleged mis-classification is unjustified under Section 129 of the GST Act. The proper procedure involves physical verification, objection recording, and assessment by the Assessing Officer. Consequently, the Court quashed the notice of detention and ordered the immediate release of goods and the vehicle to the petitioner, subject to his objections on the verification report. The Government Pleader was directed to notify the respondents for prompt action, and the petitioner to provide necessary documents to the respondents.</description>
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