2024 (2) TMI 187

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....y the Additional Commissioner Grade-II (Appeal)-II, State Tax, Agra. 2. I have heard Mr. Suyash Agarwal, counsel appearing on behalf of the petitioner, Mr. Ravi Shanker Pandey, Additional Chief Standing Counsel appearing on behalf of the respondents and perused the materials on record. 3. Upon a perusal of the show cause notice dated December 19, 2020, it is clear that the goods were detained on the ground of under valuation. Subsequently in appeal, the appellate authority affirmed the penalty order on the ground that the goods were under valued. 4. It is evident from the circular issued by the Commissioner, Commercial Tax, Uttar Pradesh dated May 9, 2018 that the goods are not to be detained on the ground of under valuation. The r....

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....dispute that the invoice, e-way bill and all other relevant documents were accompanied with the goods. Furthermore, there was no mismatch in the description of the goods with the documents. The only ground for detention of the goods was that the valuation of the goods as per the invoice was not correct. In my view, this is not a valid ground for detaining the goods as the officer concerned was not competent to carry out such detention. 7. In the event of under valuation, appropriate notice under Sections 73 or 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") is required to be issued as per the procedure provided therein. If the Court holds such a detention to be valid, it would be open to the....

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....¤à¥à¤° होने पर कर की दर के विवाद अथवा अवमूल्यन के आधार पर सामान्यतः माल का अधिग्रहण नहीं किया जाएगा बल्कि पंजीकृत व्यक्ति के खण्ड से सम्बंधित ज्à¤....