HomeGSTGST Arrest Illegal as ‘Undervaluation’ Wrongly Clubbed with ‘Clandestine Removal’ Without Following...

GST Arrest Illegal as ‘Undervaluation’ Wrongly Clubbed with ‘Clandestine Removal’ Without Following S. 74 Procedure: Allahabad High Court 

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The Allahabad High Court has held that GST arrest is illegal as ‘undervaluation’ wrongly clubbed with ‘clandestine removal’ without following the procedure under Section 74 of the CGST Act. The bench of Justice Vinai Kumar Dwivedi and Justice Siddharth has declared the arrest and detention of a taxpayer under the GST law as illegal, while…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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