https://www.taxtmi.com/caselaws?id=460967 For release of detained goods under Section 129(1)(a) of the CGST Act, read with Section 20 of the IGST Act, the amount payable must be computed on the invoice and e-way bill value. The authorities cannot enhance valuation beyond the invoice value for that purpose. Applying that principle, the HC set aside the enhanced valuation order and required release of the goods on the invoice value basis, with the matter to proceed afresh accordingly. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460967 For release of detained goods under Section 129(1)(a) of the CGST Act, read with Section 20 of the IGST Act, the amount payable must be computed on the invoice and e-way bill value. The authorities cannot enhance valuation beyond the invoice value for that purpose. Applying that principle, the HC set aside the enhanced valuation order and required release of the goods on the invoice value basis, with the matter to proceed afresh accordingly. Case-Laws GST Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460967