Freedom of movement not an Absolute Right: Karnataka HC upholds GST Demand & Penalty for Clandestine

The Karnataka High Court upheld a GST demand and penalty for clandestine movement of goods, asserting that freedom of movement is not an absolute right under GST laws. The case involved a dispute where the petitioner claimed goods were transported under the guise of exempted items but were taxable. The court ruled that the movement was deliberate and intended to evade tax, supporting the GST authority's actions. This decision reinforces compliance and accountability in GST transactions, emphasizing that attempts to misuse exemptions will be penalized.