Case LawWrit Tax No. 366 of 2021
A.N. Enterprises Vs Additional Commissioner
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- November 18, 2024
- Type:
- Writ Petition
- Members:
- Piyush Agrawal
Subject
Goods should not be detained u/s 129 based on undervaluation
ValuationSearch, Seizure and Detention
Summary
The petitioner, a registered dealer engaged in trading scrap, challenged a seizure order made under Section 129 of the GST Act. Goods (aluminum cables) were intercepted during transit and found to be different from what was stated in the accompanying…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Suyash Agarwal for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State -respondents. 2. By means of present petition, the petitioner is assailing the order dated 26.11.2020 passed by respondent no. 1 in GST Appeal No. 2275 of 2019 (A.Y. 2019-20). 3. Learned counsel for the petitioner submits that the petitioner…