GST Authorities Can’t Adjudicate Undervaluation of Goods Under Section 129: Allahabad HC

M/s A.N. Enterprises Vs Additional Commissioner And 2 Others ( Allahabad High Court)

Allahabad High Court ruled in favor of S.A.N. Enterprises, quashing a GST penalty imposed for alleged misclassification and under-valuation of goods during transit. The petitioner, a registered dealer engaged in the scrap trade, had transported aluminum cables with all necessary documents, including a tax invoice and e-way bill. However, authorities detained the goods on the grounds that the cables were PVC-aluminum mixed cables (Feeder Cables) instead. The petitioner argued that both goods had the

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