Goods cannot be detained for mere Misclassification or Misbranding

Hindustan Coca Cola Pvt. Ltd. Vs Assistant State Tax Officer (Kerala High Court) The petitioner a Private Limited Company engaged in manufacture and supply of fruit-based beverages/drinks registered in State of Kerala under GST Act. According to the petitioner, the product manufactured by them was classified under HSN 2202 9920 under GST and discharging GST @ 12% on all intra State and inter-State supplies. During the course of Business of supplying the goods interstate, the aforementioned drinks were brought within the jurisdiction of Kerala from Karnataka manufacturing Plant and the vehicles...