Misclassification of Goods Justifies Detention Under GST Act Section 129; Officers Must Follow Rules Strictly to Prevent Evasion.

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....Whether a mis- classification of the goods can be the basis for a detention under Section 129 of the GST Act? - Section 129 of the Act, if a proper officer who is entrusted with the task of detaining goods, finds that they have been transported in contravention of the rules, he does not have the discretion to condone the procedural lapse or relax its rigour in particular cases. He must interpret the Rule strictly keeping in mind the statutory scheme that aims to curb tax evasion. - HC....