The Hon’ble High Court of Gujarat vide its Order dated 06 January 2022 in the matter of M/s Karnataka Traders Vs. State of Gujarat in R/Special Civil Application No. 19549/2021 held that mere change of route for the delivery of the goods and under valuation of goods does not amount to intent to evade tax, thus, the detention of goods is not sustainable.

Prayer – The Writ application was preferred by the Petitioner challenging the confiscation notice dated 04.12.2021 issued by the Tax Commissioner (Enforcement) Division – 1, Ahmedabad issued under Section 130 of the CGST.  To read more subscribe today: www.taxo.online