Daily Fresh Fruits India Private Limited. Vs Asst. State Tax Officer
Date: March 4, 2020
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): AMIT RAWAL
Subject Matter
Goods cannot be detained in case of a bonafide dispute of misclassification
Summary
In case of a bonafide dispute with regard to the classification between a transitor of the goods and the squad officer, the squad officer may intercept the goods and detain them for the purpose of preparing the relevant papers for effective transmiss…
The petitioner a Private Limited Company engaged in manufacture and supply of fruit-based beverages/drinks registered under the Tamil Nadu Goods and Services Tax Act, 2017 with GSTIN No. 33AACCD9166HIZL. 2. According to the petitioner, the carbonated fruit drinks manufactured by them was classified under HSN 2202 9920 under GST and discharging GST @ 12% on all intra State and inter-State supplies.…