HC rules undervaluation of goods by itself no ground to confiscate them

Alteration of route from that declared in e-way bill by itself is also no ground to confiscate goods.

The Gujarat high court has ruled that undervaluation of goods under transit and the route being taken other than declared in e-way bills by themselves cannot be the ground of confiscating items by the GST authorities.

Mere change of route without anything more would not necessarily be sufficient to draw an inference that the intention is to evade tax, the court ruled. In the same manner, mere undervaluation of the goods also by itself

is not sufficient to detain the goods and vehicle, far from being liable to confiscation.

The order was given on a writ petition by a seller and a trucker