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Under valuation of a good in the invoice cannot be a ground for detention of the goods and vehicle for a proceeding to be drawn under Section 129 of the CGST Act read with Rule 138 of Rules, 2017.

Goods in Transit — Inspite of the Incharge of the conveyance producing the necessary invoice bill and the e-way bill, the respondent authorities seized the vehicle and the goods on the grounds of there being discrepancies in the valuation of the goods and thereafter detained the vehicle and the goods. When the vehicle was intercepted from the 14.01.2020, the person Incharge of the conveyance was in fact carrying the requisite documents, which he was supposed to carry in the course of transportation of the goods. Under valuation of a good in the invoice cannot be a ground for detention of the goods and vehicle for a proceeding to be drawn under Section 129 of the CGST Act read with Rule 138 of Rules, 2017. Thus, the order passed under Section 129 and the order of demand of tax and penalty set-aside/quashed. The respondents are forthwith directed to release the goods belonging to the petitioners based on the invoice bill as well as the e-way bill. — K.P. Sugandh Ltd. Vs. State of Chhattisgarh, Commissioner Chhattisgarh Goods And Services Tax, Atal Nagar, Joint Commissioner Chhattisgarh Goods And Services Tax, Bilaspur, Deputy Commissioner Chhattisgarh Goods And Services Tax And Kay Pan Sugandh Ltd Versus State Of Chhattisgarh, Commissioner Chhattisgarh Goods And Services Tax, Joint Commissioner Chhattisgarh Goods And Services Tax, Deputy Commissioner Chhattisgarh Goods And Services Tax [2020] 22 TAXLOK.COM 055 (Chhattisgarh)