Alfa Group Vs. The Assistant State Tax Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- November 18, 2019
- Type:
- Writ Petition
- Members:
- Jayasankaran Nambiar
Subject
No provision under the GST Act which mandates that the goods shall not be sold at prices below the MRP.
Summary
The challenge in the Writ Petition is against Ext.P2 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 Maxim…
Judgement
The challenge in the Writ Petition is against Ext.P2 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 Maximum Retail Price (MRP) of the goods. There is a further averment therein that the HSN code of the goods was wrongly entered. It is the contention of th…