https://www.taxtmi.com/caselaws?id=778961 Detained goods covered by an invoice were required to be released on the invoice value under Section 129(1)(a) of the CGST Act read with Section 20 of the IGST Act, and the authorities could not substitute an enhanced valuation under Section 129(1)(b). The Court applied the settled position that, where the goods are duly covered by invoice, release must be worked out on the invoice value rather than on a higher assessed value. On that basis, the valuation adopted in the impugned order was unsustainable, the order dated 9 August 2025 was quashed, and the goods were directed to be released. en-us Mon, 01 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778961 Detained goods covered by an invoice were required to be released on the invoice value under Section 129(1)(a) of the CGST Act read with Section 20 of the IGST Act, and the authorities could not substitute an enhanced valuation under Section 129(1)(b). The Court applied the settled position that, where the goods are duly covered by invoice, release must be worked out on the invoice value rather than on a higher assessed value. On that basis, the valuation adopted in the impugned order was unsustainable, the order dated 9 August 2025 was quashed, and the goods were directed to be released. Case-Laws GST Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778961