Can an officer appointed under the GST law detain goods and vehicle citing under-valuation of goods in the invoice?
Frah Saeed Changed status to publish June 5, 2020
No . Section 129 of the CGST Act, 2017 read with Rule 138A of the CGST Rules, 2017, does not give power to any officer to assess the value of the goods being transported. This position has also been upheld by various Courts in following judgments:
- Alfa Group vs. Asstt State Officer (2020)
- Mohd. Sahil Jakir vs. the State of Gujarat (Gujarat High Court).
- K P Sugandh Ltd. vs. the State of Chhatisgarh ( Chhatisgarh High Court)
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Frah Saeed Changed status to publish June 5, 2020