Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

There is no provision under the GST Act which mandates that the goods shall not be sold at prices below the MRP declared thereon.

Goods in Transit — Petitioner challenged the notice by which, goods belonging to the petitioner were detained in a parcel godown, on the ground that the value quoted in the invoice that accompanied the goods was low when compared to the MRP of the goods.  There is no provision under the GST Act which mandates that the goods shall not be sold at prices below the MRP declared thereon. When the statutory scheme of the GST Act is such as to facilitate a free movement of goods, after self assessment by the assessees concerned, the respondents cannot resort to an arbitrary and statutorily unwarranted detention of goods in the course of transportation. Accordingly, quashed the detention order and directed the respondents to forthwith release the goods belonging to the petitioner. — Alfa Group Vs. The Assistant State Tax Officer State Goods And Service Tax Department, Alappuzha, The Deputy Commissioner of State Tax, Alappuzha And The Commercial Tax Officer, State Goods And Service Tax Department, Alappuzha [2019] 18 TAXLOK.COM 040 (Kerala)

Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE