Kerala State Goods & Services Tax Act, 2017 – detention of goods in the course of transportation on the ground of undervaluation – Judgment of Hon’ble High Court of Kerala – procedure to be followed

Kerala State Goods & Services Tax Act, 2017 – detention of goods in the course of transportation on the ground of undervaluation – Judgment of Hon’ble High Court of Kerala – procedure to be followed – instructions issued https://www.taxtmi.com/circulars?id=65492 Detention of goods in transit solely because invoice value is below MRP is impermissible; intelligence squads must not detain or issue show cause notices on that sole ground. Suspected undervaluation must be recorded by uploading invoice details via the Mobile App and reporting to the jurisdictional officer and district Joint Commissioner. Intelligence squads must collect documentary evidence of actual supply value and classification, after which the jurisdictional officer shall verify and then take any further action as provided by law. en-us Wed, 06 Apr 2022 00:00:00 +0530 Mon, 11 Apr 2022 17:56:00 +0530 TaxTMI RSS Generator Kerala State Goods & Services Tax Act, 2017 – detention of goods in the course of transportation on the ground of undervaluation – Judgment of Hon’ble High Court of Kerala – procedure to be followed – instructions issued https://www.taxtmi.com/circulars?id=65492 Detention of goods in transit solely because invoice value is below MRP is impermissible; intelligence squads must not detain or issue show cause notices on that sole ground. Suspected undervaluation must be recorded by uploading invoice details via the Mobile App and reporting to the jurisdictional officer and district Joint Commissioner. Intelligence squads must collect documentary evidence of actual supply value and classification, after which the jurisdictional officer shall verify and then take any further action as provided by law. Circulars GST - States Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65492