The petitioner has approached this Court aggrieved by Ext.P1 order of detention and Ext.P1(a) notice issued to him in Form GST MOV 7 detaining a consignment of beverages that was being transported at his instance. In the writ petition it is the case of the petitioner that Exts.P1 and P1(a) cite classification disputes as the reason for detention. It is pointed out that it has been settled through a series of judgments of this Court that classification disputes cannot be a reason for detaining goods under Section 129 of the GST Act.
2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondent.
Taking note of the reason cited in Exts.P1 and P1(a) order and notice respectively and finding that what has been raised is a classification dispute which does not come within the ambit of the power conferred on the detaining authority under Section 129 of the GST Act, I quash Exts.P1 and P1(a) and direct the respondent to release the goods and the vehicle covered by Exts.P1 and P1(a) to the petitioner on the petitioner producing a copy of this judgment before the respondent. The Government Pleader shall communicate the gist of this judgment to the respondent for facilitating an expeditious clearance of the goods and the vehicle.
The writ petition is disposed as above.