GST: Goods cannot be detained for under valuation: HC quashes Penalty order

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 Saran Agarwal And ...