Detention of goods U/s. 129 for Undervaluation- HC Grants interim relief

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 responde

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