https://www.taxtmi.com/caselaws?id=449036 Goods accompanied by invoice, e-way bill and other supporting documents were not liable to detention merely because the invoice value was alleged to be understated, especially where there was no mismatch in the goods description and the governing circular disfavoured detention on under-valuation alone. Under-valuation must be examined through the notice and adjudication procedure under Sections 73 or 74 of the Uttar Pradesh GST Act, and Section 129 cannot be used as a substitute for that statutory process. On that basis, the detention and penalty orders were held unsustainable and consequential relief followed. en-us Wed, 31 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449036 Goods accompanied by invoice, e-way bill and other supporting documents were not liable to detention merely because the invoice value was alleged to be understated, especially where there was no mismatch in the goods description and the governing circular disfavoured detention on under-valuation alone. Under-valuation must be examined through the notice and adjudication procedure under Sections 73 or 74 of the Uttar Pradesh GST Act, and Section 129 cannot be used as a substitute for that statutory process. On that basis, the detention and penalty orders were held unsustainable and consequential relief followed. Case-Laws GST Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449036