HSN Classification Dispute Cannot Trigger Section 129 GST Goods Detention: Kerala HC

Assistant State Tax Officer Vs Hindustan Coca Cola Private Limited (Kerala High Court) The writ appeals were filed by the Revenue challenging the judgment of a learned Single Judge of the Kerala High Court, which had set aside proceedings initiated under Section 129(3) of the Central Goods and Services Tax Act and the corresponding State/Union Territory GST Acts. The Department contended that the goods were rightly detained despite being accompanied by e-way bills, on the ground of mis-description of the commodity, particularly relating to a difference in HSN classification. However, the deten...