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GST: Goods cannot be detained for under valuation: HC quashes Penalty order
Case Law Details
- Case Name
- Shamhu Saran Agarwal And Company Vs Additional Commissioner Grade-2 And 2 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Shamhu Saran Agarwal And Company Vs Additional Commissioner Grade-2 And 2 Others (Allahabad High Court)
The Allahabad High Court, in Shamhu Saran Agarwal vs. Additional Commissioner Grade-2, ruled against the penalty order dated December 20, 2020. The article explores the court’s judgment, highlighting key arguments and legal implications.
Introduction: A writ petition under Article 226 challenges a penalty order dated December 20, 2020, and an appeal order dated September 17, 2021, related to the detention of goods on grounds of under-valuation. The petitioner, Shamhu S...
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