https://www.taxtmi.com/caselaws?id=434027 The Allahabad HC dismissed a petition challenging detention of goods and imposition of tax and penalty for undervaluation. The dealer transported 60 cartons of Pan Masala containing 3,84,000 pouches with printed price of Rs.4 each, totaling Rs.15,36,000, but declared value as only Rs.69,600 to avoid E-way bill requirements. The court found this gross undervaluation was intended to evade tax obligations by exploiting the Rs.50,000 threshold exemption for E-way bills. The HC upheld the tax authorities' action, ruling that dealers cannot shelter behind E-way bill exemptions while deliberately undervaluing goods to escape tax liability. en-us Tue, 14 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434027 The Allahabad HC dismissed a petition challenging detention of goods and imposition of tax and penalty for undervaluation. The dealer transported 60 cartons of Pan Masala containing 3,84,000 pouches with printed price of Rs.4 each, totaling Rs.15,36,000, but declared value as only Rs.69,600 to avoid E-way bill requirements. The court found this gross undervaluation was intended to evade tax obligations by exploiting the Rs.50,000 threshold exemption for E-way bills. The HC upheld the tax authorities' action, ruling that dealers cannot shelter behind E-way bill exemptions while deliberately undervaluing goods to escape tax liability. Case-Laws GST Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434027