Kerala State Goods & Services Tax Act, 2017 – detention of goods in the course of transportation on the ground of undervaluation – Judgment of Hon’ble High Court of Kerala – procedure to be followed – instructions issued

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.... DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWERS, THIRUVANANTHAPURAM Circular No.6/2022 No. CT/6379/2021-SHQ(I)UNIT1 Dated 06/04/2022 Sub: Kerala State Goods & Services Tax Act, 2017 - detention of goods in the course of transportation on the ground of undervaluation - Judgment of Hon'ble High Court of Kerala - procedure to be followed - instructions issued - reg. Ref: Judgm....

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....d by the assessee. The Hon'ble High Court observed that the respondents cannot resort to arbitrary and statutorily unwarranted detention of goods in the course of transportation. The goods were hence ordered to be released to the petitioner forthwith. 2. Section 15 of the Kerala State Goods and Services Tax Act, 2017, provides common provisions for determining the value of goods and services. T....

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....ases are suspected in such cases, the officers are directed to upload the details of such invoices using the option provided in the Mobile App and send a report to the jurisdictional Officer, marking a copy to the jurisdictional district Joint Commissioner. Further, the intelligence squads shall gather evidence to establish the case by collecting documents about the actual value of the supply. The....