Kerala State Goods & Services Tax Act, 2017 – detention of goods in the course of transportation on the ground of undervaluation – Judgment of Hon’ble High Court of Kerala – procedure to be followed – instructions issued

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..... HIRUVANANTHAPURAM Circular No.6/2022 No. CT/6379/2021-SHQ(I)UNIT1 Dated 06/04/2022 Sub: Kerala State Goods & Services Tax Act, 2017 - detention of goods in the course of transportation on the ground of undervaluation - Judgment of Hon'ble High Court of Kerala - procedure to be followed - instructions issued - reg. Ref: Judgment of Hon'ble High Court of Kerala in WP(C). No. 30798 of 2019(Y) d .....

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..... s cannot resort to arbitrary and statutorily unwarranted detention of goods in the course of transportation. The goods were hence ordered to be released to the petitioner forthwith. 2. Section 15 of the Kerala State Goods and Services Tax Act, 2017, provides common provisions for determining the value of goods and services. The Determination of Value of Supply is provided in Chapter IV of the Ker .....

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..... tails of such invoices using the option provided in the Mobile App and send a report to the jurisdictional Officer, marking a copy to the jurisdictional district Joint Commissioner. Further, the intelligence squads shall gather evidence to establish the case by collecting documents about the actual value of the supply. The jurisdictional officer concerned shall verify the same with the help of the .....

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