Shamhu Saran Agarwal And Company Vs Additional Commissioner Grade-2
Date: January 30, 2024
Subject Matter
Goods should not be detained under section 129 solely based on under-valuation
Summary
The case involves a writ petition challenging a penalty order dated December 20, 2020, and an appeal order dated September 17, 2021, related to the detention of goods based on under-valuation. The Allahabad High Court ruled in favor of the petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the penalty order dated December 20, 2020 passed by the respondent No.2/Commercial Tax Officer, Mobile Squad-6, Agra and the order dated September 17, 2021 passed in appeal by the Additional Commissioner Grade-II (Appeal)-II, State…