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TMI Blog2017 (12) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... inter-state or intra-state supply - Held that: - the specific power invoked in issuing the impugned notice is under the CGST/SGST which is applicable only to the intra-state movement of goods. Admittedly the petitioner has consigned the goods from Tamil Nadu and was transporting it to the 3rd respondent at Pattambi - The issue of misclassification and under valuation has to be gone into by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y under the CGST/SGST Act. After detention when verification was made, it was found that there was misclassification as also under valuation. The mis-classification was in so far as the goods being described as falling under HSN Code 4601 as per the invoice. On verification of the goods transported, it was seen that it could only fall under HSN Code 3926. There was a rate difference in so far as H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vent there would be a violation of the provisions of the tax statutes. It is further contended that the E-way Bill uploading procedure as provided in the Rules to the CGST which has been adopted under the IGST is not implemented as of now. The same is deferred till 31.12.2017. Hence to support the case of the inter-State transport the petitioner need accompany the goods only with an invoice which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer invoked in issuing the impugned notice is under the CGST/SGST which is applicable only to the intra-state movement of goods. Admittedly the petitioner has consigned the goods from Tamil Nadu and was transporting it to the 3rd respondent at Pattambi. The 3rd respondent also appears and submits that they are ready to accept the consignment. The issue of misclassification and under valuation has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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