2021 (10) TMI 1226

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....d Sri Tanmay Sadh, learned counsel for the petitioners and Sri Jagdish Mishra, learned Standing Counsel appearing for the respondents. This petition has been filed by the following petitioners: 1.M/s Priya Traders. 2. M/s IFF Enterprises. 3. M/s Chetan Traders. 4. M/s Ganpati Road Carrier. In this petition, under challenge is the order dated 30.9.2021, whereby the appellate autho....

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....sions of Section 129 (1)(a) of CGST Act would apply and not provisions of Section 129(1)(b) thereof. It is further contended that the value of the goods seized is correctly stated in the invoices of the petitioner Nos. 1, 2 and 3 who are registered under the provisions of CGST Act and the unilateral enhancement of the amount of the invoices by the authority is without any basis and is illegal. ....