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The Kerala High Court has held that mere suspicion of mis-classification of goods cannot be the basis for a detention of goods under Section 129 of the Central Goods and Services Tax Act 2017.A single .

State of keralaMohammed sulthan rawtherJustice jayasankaran nambiarJusticea jayasankaran nambiarKarthiks nairManoj chandranTushara jamesJustice nambiarSynergy fertichem privateKerala high courtServices taxPodaran foods india pvt ltdGujarat high courtHigh courtCentral goodsServices tax act