The dealer purposefully devalued the items in order to take advantage of Rule 138, which stipulates that an e-way bill must be included with the goods and cannot be spared.
The Allahabad High Court in its recent judgment, has held that the seizure under Goods and Service Tax (GST) Act, 2017can be made on the ground of under-valuation. The petitioner/assessee, Jaya Traders, is a sole proprietorship that deals in the sale of flavored tobacco and pan masala. In the regular course of business, the petitioner…
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