https://www.taxtmi.com/caselaws?id=763426 Material discrepancies in the description and valuation of goods intercepted in transit justified GST detention, tax demand, and penalty where the taxpayer failed to rebut the departmental assessment or show that the differences were harmless trade variations. The Calcutta HC held that unsigned or incomplete documentation did not vitiate the proceedings because the core findings of misdescription and undervaluation remained intact. On that factual basis, the inference of deliberate misrepresentation and intent to evade tax was sustained, and the challenge based on procedural defects and Article 19(1)(g) was rejected as GST enforcement to secure compliance and prevent evasion does not infringe the right to carry on trade. en-us Tue, 17 Dec 2024 00:00:00 +0530 Wed, 13 May 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763426 Material discrepancies in the description and valuation of goods intercepted in transit justified GST detention, tax demand, and penalty where the taxpayer failed to rebut the departmental assessment or show that the differences were harmless trade variations. The Calcutta HC held that unsigned or incomplete documentation did not vitiate the proceedings because the core findings of misdescription and undervaluation remained intact. On that factual basis, the inference of deliberate misrepresentation and intent to evade tax was sustained, and the challenge based on procedural defects and Article 19(1)(g) was rejected as GST enforcement to secure compliance and prevent evasion does not infringe the right to carry on trade. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763426