{"id":72489,"date":"2025-09-02T08:01:26","date_gmt":"2025-09-02T02:31:26","guid":{"rendered":""},"modified":"2025-09-02T08:01:26","modified_gmt":"2025-09-02T02:31:26","slug":"petition-allowed-orders-quashed-where-detention-and-seizure-based-on-misclassification-and-speculative-undervaluation-cannot-sustain-penalty-under-section-129","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72489","title":{"rendered":"Petition allowed; orders quashed where detention and seizure based on misclassification and speculative undervaluation cannot sustain penalty under Section 129"},"content":{"rendered":"<p>Petition allowed; orders quashed where detention and seizure based on misclassification and speculative undervaluation cannot sustain penalty under Section 129<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and quashed the impugned orders dated 4.1.2025 and 22.5.2024, holding that detention and seizure based solely on alleged misclassification and speculative undervaluation cannot sustain a penalty under Section 129 of the UP GST Act where consignment documents were in order. The court found<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92142\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition allowed; orders quashed where detention and seizure based on misclassification and speculative undervaluation cannot sustain penalty under Section 129Case-LawsGSTThe HC allowed the petition and quashed the impugned orders dated 4.1.2025 and 22.5.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72489","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72489"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72489\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}