The Kerala Goods and Services Tax ( GST ) department has issued instructions for the detention of goods during transportation on grounds of undervaluation. The instructions are issued in the light of the recent Kerala High Court judgment wherein the goods belonging to the petitioner were detained in a parcel godown by the Intelligence Squad on the ground that the value quoted in the invoice that accompanied the goods was low when compared to the Maximum Retail Price (MRP) and that the HSN code of the goods was wrongly entered.
Source Taxscan
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