Goods in Transit — Petitioner challenged the notice by which, goods belonging to the petitioner were detained in a parcel godown, on the ground that the value quoted in the invoice that accompanied the goods was low when compared to the MRP of the goods.  There is no provision under the GST Act which mandates that the goods shall not be sold at prices below the MRP declared thereon. When the statutory scheme of the GST Act is such as to facilitate a free movement of goods, after self assessment by the assessees concerned, the respondents cannot resort to an arbitrary and statutorily unwarranted detention of goods in the course of transportation. Accordingly, quashed the detention order and directed the respondents to forthwith release the goods belonging to the petitioner. — Alfa Group Vs. The Assistant State Tax Officer State Goods And Service Tax Department, Alappuzha, The Deputy Commissioner of State Tax, Alappuzha And The Commercial Tax Officer, State Goods And Service Tax Department, Alappuzha [2019] 18 TAXLOK.COM 040 (Kerala)