2021 (12) TMI 224

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....vice Tax Act, 2017 (hereinafter referred to as the 'CGST Act') with the following prayers: - "(A) To issue a writ of mandamus and/or writ of certiorari and/or any other appropriate writ, order or direction to release the seized goods along with truck under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 on such terms and conditions which may be deemed fit and proper to this Hon'ble Court and in the interest of the petitioner. (B) Pending admission, hearing and final disposal of this petition, to direct the respondents not to proceed with the show caused issued under MOV-10 on such terms and conditions which may be deemed fit and proper to this Hon'ble Court and in the interest of the petitioner. (C) Pending admission,....

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....of all the parties, however, the officer concerned had chosen to detain the vehicle and the goods both. 2.3. The notice had been issued on 09.09.2021 and the same had been responded to by the petitioner where he raised objection regarding the non-issuance of the order of the detention and notice to show cause. Further grievance is with regard to the notice of confiscation despite the readiness on the part of the petitioner to pay the penalty prescribed under Section 129 of the CGST Act. Further grievance on the part of the petitioner is that once there is a request on the part of the petitioner to pay the taxes and the penalties under Section 129 of the CGST Act, the authority could not have detained the vehicle and the goods both. This al....

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....in the form of GST MOV 10. As the Court has directed not to pass an order under GST MOV 11, the same has not been passed. It is urged that the Court may not entertain this petition. 6. We have heard learned advocate Mr. Aditya Tripathi appearing with learned advocate Mr. Vakhariya for the petitioner and also learned Assistant Government Pleader Ms.Maithili Mehta for the respondents. 7. According to Mr. Vakhariya, the price of the Jeera could not have been decided on road by the officer concerned and if he had any question or doubt with regard to the pricing of the invoice, the requisite rules could have been adopted to and proper procedure could have been followed in drawing the sample and getting the goods properly priced. He also has fu....

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.... that all other documents are in place and the issue is with regard to the pricing of the goods on a lower side which have been transported, the decision rendered in case of K.P.Sugansh Ltd. vs. State of Chhattisgarh [2020 (38) G.S.L.T.317 (Chhattisgarh)] requires to be regarded, where also, there was an allegation of undervaluation of the goods. At the time of the detention of the vehicle and the seizure of the goods in transit under the GST and where also the e-way bill and invoices were accompanied, the Court had not sustained the seizure of the goods and the vehicle. It permitted the department to initiate appropriate separate proceedings with regard to the alleged undervaluation, however, it held that undervaluation cannot be a ground ....