Detention of goods for alleged undervaluation not justified

Haier Appliances India (P) Ltd Vs Assistant State Tax Officer (Kerala High Court)

Goods belonging to the petitioner, were detained for an alleged discrepancy noticed in respect of the E-way bill raised in connection with invoice. Discrepancy noticed is with regard to the value of the commodity.It is also the case of the detaining authority that the commodity in question was undervalued by the vend

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