Case Law Details
Mohd. Sahil Jakir Vs State of Gujarat (Gujarat High Court)
Referring to provisions of section 129 of the CGST Act, it was submitted that the same do not contemplate detention of goods on any ground other than the grounds stated therein and that, undervaluation of an invoice cannot be a ground for detention of goods under section 129 of the CGST Act when all the necessary documents as required under section 68 of the CGST Act read with rule 138(A) of the rules have been furnished.
By way ad-interim relief, the respondent-authorities are directed to forthwith release truck No. HR-73-7266 along with the goods contained therein. The petitioners, however, shall file an undertaking to the effect that in case, ultimately, they fail in the case, they shall pay the amount of liability under the impugned order.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Mr. Varis Isani, learned advocate for the petitioners invited the attention of the court to the order of detention under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act‘) as well as the other provisions of the CGST Act to submit that the requirements of section 68 of the CGST Act are duly satisfied inasmuch as, the person in-charge of the conveyance, carrying the consignment of goods, was carrying with him the documents and invoice as described under rule 138(A) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as ‘the rules‘). Referring to provisions of section 129 of the CGST Act, it was submitted that the same do not contemplate detention of goods on any ground other than the grounds stated therein and that, undervaluation of an invoice cannot be a ground for detention of goods under section 129 of the CGST Act when all the necessary documents as required under section 68 of the CGST Act read with rule 138(A) of the rules have been furnished.
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