No detention of goods under GST for undervaluation in invoice

Advertisement K. P. Sugandh Ltd. Vs State Of Chhattisgarh (Chhatisgarh High Court) Conclusion: Under valuation of a good in the invoice could not be a ground for detention of the goods and vehicle for a proceeding to be drawn under Section 129 of the Central Goods and Service Tax Act, 2017 read with Rule 138 of the Central Goods and Service Tax Rules, 2017. Held: Assessee-company was the manufacturers of ‘Pan Masala and Tobacco Products’. It dispatched goods both Pan Masala and Tobacco Products to its customer vide Maxi Truck Plus belonging to the transporter Shyam Transport Com...