https://www.taxtmi.com/article/detailed?id=11124 Deliberate undervaluation of consignments to evade the E Way bill requirement was established by comparing declared invoice values with physical verification (MRP, boxes and pouches per carton) to derive fair market value; revenue issued show cause notices and assessed integrated tax and penalty under transit detention provisions based on that fair valuation, while the court analyzed jurisdictional and evidentiary challenges regarding invoice production and the enforcement role of web portal records. en-us Sat, 18 Feb 2023 10:02:54 +0530 Sat, 18 Feb 2023 10:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11124 Deliberate undervaluation of consignments to evade the E Way bill requirement was established by comparing declared invoice values with physical verification (MRP, boxes and pouches per carton) to derive fair market value; revenue issued show cause notices and assessed integrated tax and penalty under transit detention provisions based on that fair valuation, while the court analyzed jurisdictional and evidentiary challenges regarding invoice production and the enforcement role of web portal records. Articles Goods and Services Tax - GST Sat, 18 Feb 2023 10:02:54 +0530 https://www.taxtmi.com/article/detailed?id=11124