https://www.taxtmi.com/caselaws?id=774721 Penalty under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 is not sustainable where goods are accompanied by an invoice and e-way bill, valuation is undisputed, and the dispute concerns only classification. Classification, undervaluation and similar assessment-related controversies must be addressed through assessment proceedings under sections 73 or 74 rather than detention and penalty proceedings. The penalty order was therefore quashed, with refund of the amount deposited towards the penalty. en-us Thu, 10 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774721 Penalty under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 is not sustainable where goods are accompanied by an invoice and e-way bill, valuation is undisputed, and the dispute concerns only classification. Classification, undervaluation and similar assessment-related controversies must be addressed through assessment proceedings under sections 73 or 74 rather than detention and penalty proceedings. The penalty order was therefore quashed, with refund of the amount deposited towards the penalty. Case-Laws GST Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774721