Classification of Goods — Section 129 of the CGST Act, 2017-- The Court directed the respondent to release the goods as well as the conveyance of the petitioner which has been detained under the order dated 31.08.2019.

Held that:- The Hon'ble Court issued Notice, returnable on 26th September 2019—S. Narayan And Co. Vs Union of India [2019] 16 TAXLOK.COM 231 (Gujarat)