2021 (3) TMI 536

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....T ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of certiorari or a writ in nature of certiorari or any other appropriate writ, order or direction quashing and setting aside detention order ....

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....ities to forthwith release truck no.RJ-14-GK-0683 along with the goods contained therein. D. Ex parte ad interim relief in terms of prayer C may kindly be granted. E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray." 2 We take notice of ....

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....ted 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. 2. The attention of the court was ....

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....tioners, 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. 3.2 Direct service is permitted today." 3 Mr. Varis Isani, the learned counsel appearing for the writ applicant informs this Court that during the pendency of this writ application, the final order of confiscation in....