No detention of good for mere mismatch in Value in e-way bill

P. H. Muhammad Kunju And Brothers Vs Assistant State Tax Officer (Kerala High Court) No detention on the ground that the value mentioned in delivery challan to job worker mis-matched with value mentioned in e-way bill from job worker In a case where the goods were detained during transit since there was a mismatch between the value of goods mentioned in the delivery challan (issued by the principal earlier while sending goods for job work) and the value shown in the e-way bill and the job work invoice on the return journey, i.e. from the job workers premises, the Kerala High Court has set asid...