Recently, the Gujarat High Court ruled that mere undervaluation of the Goods or a change in the route of the consignment are insufficient grounds for detaining the items and vehicle under the Central Goods and Services Tax Act of 2017. As a result, the Bench of Justice Nisha M. Thakore invalidated the whole confiscation proceedings,
[GST] Can Goods in Transit be Confiscated on Ground of Wrong Route or Under Valuation? Answers Gujarat HC
