2024 (4) TMI 1080

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...., J. 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated April 6, 2023 passed by the respondent No.2/Assistant Commissioner, State Tax, Mobile Squad, Unit, Fatehpur and the order dated May 16, 2023 passed by the respondent No.1/Additional Commissioner, Grade-2, (Appeal), Judicial Division-Third, State Tax, Prayagraj. 2.....

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....s 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 issu....

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....." 4. In the above case, this Court had referred to a judgment of Kerala High Court in Hindustan Coca Cola Private Limited v. Assistant State Tax Officer reported in 2020 NTN (73)-58 to hold that imposition of penalty under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") on the ground that the goods are under valued cannot be allowed. In suc....