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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Undervaluation - Detention of goods - Merely because the ...


Authorities Cannot Detain Goods for Selling Below MRP; Legal Proceedings Required for Pricing Disputes.

March 21, 2020

Case Laws     GST     HC

Undervaluation - Detention of goods - Merely because the manufacturer sells his products to its customer or dealer at a price lower than the MRP, as such cannot be a ground on which the product or the vehicle could be seized or detained. If at all if this, according to the respondents, is contrary to the law, the authorities are supposed to draw an appropriate proceeding under the law - HC

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