Court Upholds Detention and Penalties for Undervaluation of Goods to Avoid E-way Bill Requirements; Dealer's Appeal Denied.

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....Detention of goods alongwith the vehicle - undervaluation of goods (roughly one-tenth of the value) to avoid download of E-way bill - it can be safely said that the action of the State Authorities in detaining the goods and imposing tax and penalty, which have been affirmed by the first Appellate Authority, needs no interference of this Court as the dealer cannot be permitted to take shelter of the fact that no E-Way bill is required in case of goods valued less than Rs.50,000/-. - HC....