Mere Undervaluation of Goods or Change of route of Consignment can’t be sufficient grounds to detain Goods, Vehicle under GST: Gujarat HC [Read Order]

By Taxscan Team - On January 10, 2022 11:34 am - 2 mins read
Mere undervaluation of goods - change of route of consignment - sufficient grounds - detain goods - vehicle under GST - Gujarat High Court - Taxscan

The Gujarat High Court held that mere undervaluation of goods or change of route of consignment cannot be sufficient grounds to detain goods, vehicle under GST. The petitioner, Karnataka Traders challenged the confiscation notice issued by the Tax Commissioner (Enforcement) in exercise of powers conferred under Section 130 of the Central Goods and Services Tax…

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