https://www.taxtmi.com/highlights?id=61381 Validity of confiscation and detention of goods - detention on the ground that manufacturer sells his products to its customer or dealer at a price lower than the MRP - intent to evade tax or not - it is a settled legal position that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority. - The confiscation proceedings initiated by the respondents are hereby quashed and set aside - HC en-us Tue, 11 Jan 2022 13:13:14 +0530 Tue, 11 Jan 2022 13:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61381 Validity of confiscation and detention of goods - detention on the ground that manufacturer sells his products to its customer or dealer at a price lower than the MRP - intent to evade tax or not - it is a settled legal position that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority. - The confiscation proceedings initiated by the respondents are hereby quashed and set aside - HC Highlights GST Tue, 11 Jan 2022 13:13:14 +0530 https://www.taxtmi.com/highlights?id=61381