While ordering the release of goods seized by the State Goods and Services Tax ( GST ) department, the Kerala High Court imposed a direction that since the dispute was on the misclassification of the goods, the department should take the photographs of the goods to know the nature of the same.
In the instant case, the department detained the goods belong to the petitioner.
Before the High Court, the petitioner urged that she is ready to take release of the goods on execution of Bank Guarantee. However, the petitioner submitted that since dispute is regarding the misclassification, photographs shall be taken before the release of the goods.
While allowing the petition, Justice A Muhamed Mustaque said that “Therefore, the writ petition is disposed of with the following directions: (i) Photographs and negatives shall be taken with regard to the nature of the goods. (ii) Goods shall be released on furnishing Bank Guarantee, applicable to the petitioner.”Subscribe Taxscan AdFree to view the Judgment