{"id":26465,"date":"2022-02-24T11:53:03","date_gmt":"2022-02-24T06:23:03","guid":{"rendered":"https:\/\/plyinsight.com\/?p=26465"},"modified":"2022-02-24T11:53:03","modified_gmt":"2022-02-24T06:23:03","slug":"change-of-route-is-not-a-ground-for-seizure","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/change-of-route-is-not-a-ground-for-seizure\/","title":{"rendered":"Change of route is not a ground for seizure"},"content":{"rendered":"

The Gujarat High Court, in a judgment, has held that undervaluation of goods in transit and taking a route different from that specified in the e-way bill cannot in itself be grounds for confiscation of goods by the GST authorities.<\/p>\n

The court said that having found nothing other than mere diversion of route, it cannot be definitively taken to imply that the purpose was to evade tax. Similarly, mere devaluation of goods is not sufficient in itself to detain the goods and the vehicle, let alone confiscation.<\/p>\n

The court’s order came on a writ petition filed by a vendor and a truck driver. He had filed a petition to get the goods and vehicle seized by the GST officials. The notice of confiscation was given by the Commissioner of Tax in Ahmadabad.<\/p>\n

The vehicle and goods were seized on the ground that the truck was going in different directions instead of the direction of destination.<\/strong><\/p>\n

This has led the officials to speculate that the goods seem to be being shipped with an intention to evade tax.<\/strong><\/p>\n

The second premise was that the value of the goods being shipped was shown to be less than the actual market value.<\/strong><\/p>\n

The court found the contention of the petitioners justified that the consignment in transit could not be physically detained for just the above two reasons.<\/strong><\/p>\n

Click the link for more details
\nhttps:\/\/taxguru.in\/goods-and-service-tax\/goods-transit-confiscated-valuation-wrong-route.html<\/p>\n

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The Gujarat High Court, in a judgment, has held that undervaluation of goods in transit and taking a route different from that specified in the e-way bill cannot in itself be grounds for confiscation of goods by the GST authorities. The court said that having found nothing other than mere diversion of route, it cannot […]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2149],"tags":[],"class_list":["post-26465","post","type-post","status-publish","format-standard","hentry","category-february-articles-2022"],"yoast_head":"\nChange of route is not a ground for seizure - PLY INSIGHT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plyinsight.com\/hi\/change-of-route-is-not-a-ground-for-seizure\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Change of route is not a ground for seizure - PLY INSIGHT\" \/>\n<meta property=\"og:description\" content=\"The Gujarat High Court, in a judgment, has held that undervaluation of goods in transit and taking a route different from that specified in the e-way bill cannot in itself be grounds for confiscation of goods by the GST authorities. 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