Home Case Index All Cases GST GST + HC GST - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 942 - ALLAHABAD HIGH COURTValidity of proceedings u/s 129 of CGST Act - mis-declaration in E-way bill - processed White Red Betel was being transported, whereas the E-waybills and E-invoices was shown of Dried Areca Nuts and value of both the seized articles were different. The petitioner submits that once the notice itself may be quashed, goods may not be treated undervalued and the authority is neither the Assessing Authority nor the Adjudicating Authority to impose tax and, therefore, the order impugned is bad in the eyes of law and same may be quashed. HELD THAT:- The matter is remitted to respondent no.2 to pass orders afresh under Section 129(1)(a) of the State Goods and Service Tax Act, 2017 within a period of one week from the date of receipt of certified copy of this order, after affording due opportunity of hearing to the petitioner. Petition disposed off.
|