Detention of goods and Levy of penalty on the ground of under...

Detention of goods and Levy of penalty on the ground of under valuation - The High court quashed the impugned orders for wrongly penalizing the petitioner based on under-valuation of goods, a ground not supported for detention of goods as per relevant circulars and legal precedents. It emphasized that detentions for such reasons are beyond the authorities' power under the GST Act, directing any deposits made by the petitioner to be refunded.