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- Whether goods can be detained during its movement on ground of undervaluation of goods?
Whether goods can be detained during its movement on ground of undervaluation of goods?
Issue Favourable to Tax Payer ?:- yes
Held - A perusal of the record shows that the ground for imposing penalty in the present case is that the goods were under valuation. This Court in the case of M/s Shambhu Saran Agarwal and Company v. Additional Commissioner, Grade-2 and others (Writ Tax No.33 of 2022 decided on January 31, 2024) has categorically held as under:
The detention of the goods in such a scenario is not envisaged under the Act and the of.....
Issue Favourable to Tax Payer ?:- yes
Held - 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.
In the present case, there is no 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 gr.....
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- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
