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[2024] (Allahabad)
HIGH COURT OF ALLAHABAD
A.N. Enterprises
v.
Additional Commissioner*
PIYUSH AGRAWAL, J.
WRIT TAX NO. - 366 OF 2021
NOVEMBER
19,
2024
Detention of goods and conveyances in transit - Under-valued Goods - Period 2019-20 -
Assessee in normal course of business sold aluminum cable - During transit on its onward
journey, goods were intercepted and on physical verification, it was alleged that in-stead of
aluminum cable, PVC Aluminum mixed cable (Feeder Cable) was found - On said pretext,
goods were seized and proceedings under section 129 were initiated - On appeal, impugned
order was passed on grounds that goods in question were undervalued - On Writ - HELD :
On perusal, it showed that goods in question were accompanying e-way bill, GR, tax
invoices etc. and in HSN Code 8544 were specifically mentioned - There was no difference in
HSN code and quantity as well as tax leviable on goods in question - Commissioner,
Commercial Tax, UP by way of Circular No. 229/1819009, Dated 9-5-2018 had specifically
stated that no goods shall be detained on ground of under valuation - Once this fact was not
disputed that HSN Code and rate of tax was similar, no adverse inference could be drawn -
Impugned order was to be set aside [Section 129 of Central Goods and Services Tax Act,
2017/Uttar Pradesh Goods and Services Tax Act, 2017] [Paras 10 to 12] [In favour of
assessee]
Circulars and Notifications: Circular No. 229/1819009, Dated 9-5-2018

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