K. P. Sugandh Ltd. Vs State Of Chhattisgarh
Date: March 16, 2020
Subject Matter
Undervaluation of a good in the invoice cannot be a ground for detention of the goods and vehicle under Section 129
Summary
Under valuation of a good in the invoice cannot be a ground for detention of the goods and vehicle for a proceeding to be drawn under Section 129 of the Central Goods and Service Tax Act, 2017 read with Rule 138 of the Central Goods and Service Tax R…
Since the facts and grounds raised in both these writ petitions and the dates also being identical and the impugned orders also being same, both these writ petitions are being decided by this common judgment. 2. The challenge in the present writ petition is to the order dated 17.01.2020 (Annexure P/1) passed by the respondents for the purpose of release of the vehicle carrying goods belonging to t…