2019 (11) TMI 943

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..... No. 30798 OF 2019(Y) - -<br>GST<br>JUSTICE A. K. JAYASANKARAN NAMBIAR For The Petitioner : ADV. SMT. BLOSSOM MATHEW For The Respondents : None JUDGMENT The challenge in the Writ Petition is against Ext.P2 notice by which, goods belonging to the petitioner were detained in a parcel godown, on the ground that the value quoted in the invoice that accompanied the goods was low when compared to ....

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.... provision under the GST Act which mandates that the goods shall not be sold at prices below the MRP declared thereon. Further, there is nothing in Ext.P2 order that shows that, on account of the alleged wrong classification of the goods there was any difference in the rate of tax that was adopted by the assessee. In my view when the statutory scheme of the GST Act is such as to facilitate a free ....