2020 (10) TMI 627

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....AR FOR THE PETITIONER : ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI FOR THE RESPONDENTS : GP: DR. THUSHARA JAMES JUDGMENT The petitioner has approached this Court aggrieved by Ext.P7 notice of detention served on him. In the writ petition, it is the case of the petitioner that in purported exercise of the powers under Section 129 of the Goods and Service Tax Act, (....

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....on 129 of the GST Act. In my view, if the respondents feel that there has been a mis-classification of the goods, then it is for them to prepare a report based on the physical verification done by them, get the petitioner to sign on the same after recording his objections, if any, to the findings recorded therein, and thereafter forward a copy of the said report to the Assessing Officer of the pet....