Under valuation of goods in invoice cannot be a ground for detention of the goods and Vehicle

Last updated: 17 January 2022

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The Chhattisgarh High Court ruled that a discrepancy in the valuation of goods on an invoice is not a valid reason to detain goods and vehicles under Section 129 of the CGST Act. The court found the detention and seizure of goods by the Revenue Department to be unlawful. Consequently, the court set aside the detention order and any related tax and penalty demands, ordering the release of the seized goods.

Court :
Chhattisgarh High Court

Brief :
This petition was filed before the Hon'ble Chhattisgarh High Court, against the order passed by the Revenue Department, for release of the seized vehicle carrying goods from the manufacturing centers to the dealer with a tax invoice and an e-way bill, belonging to the assessee, a manufacturer of pan masala and tobacco products, on the grounds of discrepancies in the valuation of the goods.

Citation :
WPT No. 36 of 2020, WPT No. 49 of 2020 dated March 16, 2020

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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