https://www.taxtmi.com/caselaws?id=754835 The Karnataka HC dismissed an appeal challenging a Single Judge's order that granted relief to a respondent regarding vehicle release and tax levy. The court held that mechanical detention of goods in transit cannot be based solely on transportation beyond destination and diversion to another location. The court found no evidence of tax evasion intent when petitioners sought delivery to the intended destination. Regarding the second ground of goods being undervalued, no supporting material was presented. The court reaffirmed the settled legal position that undervaluation alone cannot justify seizure of goods in transit by inspecting authorities. en-us Mon, 24 Jun 2024 00:00:00 +0530 Sun, 30 Jun 2024 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754835 The Karnataka HC dismissed an appeal challenging a Single Judge's order that granted relief to a respondent regarding vehicle release and tax levy. The court held that mechanical detention of goods in transit cannot be based solely on transportation beyond destination and diversion to another location. The court found no evidence of tax evasion intent when petitioners sought delivery to the intended destination. Regarding the second ground of goods being undervalued, no supporting material was presented. The court reaffirmed the settled legal position that undervaluation alone cannot justify seizure of goods in transit by inspecting authorities. Case-Laws GST Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754835