2021 (3) TMI 1156

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....ARSH SHARMA, AGP ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1 DS AFF.NOT FILED (N)(11) for the Respondent(s) No. 2,3,4   ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicants have prayed for the following reliefs: 14(A) be pleased to issue a wr....

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.... Hon'ble Court be pleased to further direct the learned respondent authorities to forthwith release truck no. HR737266 along with the goods contained therein; (D) exparte 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;" 2. We t....

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....ST 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. 2. The attent....

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.... 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. 3.2 Direct service is permitted today." 3. Thus, in view of the aforesaid interim order passed by this Court, the goods and the truck were ordered to be released and the writ-applicants were asked t....