Requirement of e-way bill cannot be escaped by undervaluing the goods
Last updated: 01 March 2023
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in M/s. Radha Fragnance v. Union of India and Others [Writ Tax No. 427 of 2019 dated February 14, 2023] affirmed the order of detention of goods and imposition of tax and penalty, on the grounds that the assessee was transporting huge quantity of goods without e-way bill by reducing the value of goods below the threshold limit. Held that, it is only to protect small trade where the value is minimal that the necessity of downloading e-way bill is dispensed, however, the same does not allow the assessee to undervalue goods so as to escape it from bringing to the notice of the Revenue Department by uploading the same on the Web-Portal.
Citation :
Writ Tax No. 427 of 2019 dated February 14, 2023
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Bimal Jain
Published in GST
Views : 679
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