Case LawW.P. (C) No. 32348 of 2019
Haier Appliances India (P) Ltd Vs Assistant State Tax Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- November 28, 2019
- Type:
- Writ Petition
- Members:
- A.K.JAYASANKARAN NAMBIAR
Subject
Goods/Vehicle cannot be detailed for alleged under-valuation
Search, Seizure and Detention
Summary
Goods were detained for an alleged discrepancy noticed in respect of the E-way bill. The discrepancy noticed is with regard to the value of the commodity as shown in Ext.P1 invoice, which is Rs.25.60, whereas in the E-way bill, it was shown as Rs.25.…
Judgement
The challenge in the writ petition is to Exts.P8 and P11 detention notices issued to the petitioner detaining goods that were transported at the instance of the petitioner. A perusal of Exts.P8 and P11 notices would indicate that the goods belonging to the petitioner, and covered by Exts.P1 and P1(a) invoices, were detained for an alleged discrepancy noticed in respect of the E-way bill raised in…