TMI Blog2024 (4) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... ALLAHABAD HIGH COURT] has categorically held imposition of penalty under Section 129 of the Act on the speculation that the goods are under valued cannot be allowed. 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 [ 2020 (3) TMI 1125 - KERALA HIGH COURT] to hold that imposition of penalty under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. I have heard Mr. Aditya Pandey, counsel appearing on behalf of the petitioner, learned Additional Chief Standing Counsel appearing on behalf of the respondents and perused the materials on record. 3. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 authorities to carry out detention on their whims and fancies. The detention of the goods in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty 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 such cases, it is for the officer intercepting the goods to detain them for the purpose of preparing the relevant papers for effective transmission to the judicial assessing officers and nothing beyond the same. 5. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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