https://www.taxtmi.com/caselaws?id=762087 Goods accompanied by invoice, e-way bill and goods receipt should not ordinarily be detained under Section 129 of the Uttar Pradesh GST Act merely because of alleged under valuation or a change in description, especially where the HSN code and tax rate remain the same. The proper course for an under valuation dispute is to proceed under the assessment and demand provisions, namely Sections 73 or 74, rather than use detention as a substitute for adjudication. The stated circular also reinforces that under valuation alone is not a normal ground for detention. en-us Tue, 19 Nov 2024 00:00:00 +0530 Wed, 14 May 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762087 Goods accompanied by invoice, e-way bill and goods receipt should not ordinarily be detained under Section 129 of the Uttar Pradesh GST Act merely because of alleged under valuation or a change in description, especially where the HSN code and tax rate remain the same. The proper course for an under valuation dispute is to proceed under the assessment and demand provisions, namely Sections 73 or 74, rather than use detention as a substitute for adjudication. The stated circular also reinforces that under valuation alone is not a normal ground for detention. Case-Laws GST Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762087