2025 (1) TMI 1026

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....as Budhwar, J. For the Petitioner : Nishant Mishra, Vedika Nath For the Respondent : Ankur Agarwal, S.C. ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 04.01.2025 passed by Respondent no.3 whereby, order under Section 129(3) of the Goods and Services Tax Act, 2017 (for short 'the Act') has been passed requiring the petitioner to pay a ....

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....G.S.T.L. 71] have also laid down that the authority exercised power under Section 129 of the Act cannot determine the alleged undervaluation of the goods in question. Further submissions have been made that though the petitioner offered to give a bank-guarantee for release of the goods detained in terms of provisions of Section 129(1)(c) of the Act, however, the same was not accepted. 3. Learne....

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....ng to discrepancy between the two bills, the same can only be examined by the Appellate Authority. 4. Learned counsel for the petitioner submitted that as offered before the Authority, the petitioner is prepared to submit the bank guarantee for the demand raised and approach the Appellate Authority under provisions of Section 107 of the Act. However, a prayer has been made that on decision of t....

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....erein the seized goods can be released on provisional basis upon execution of a bond for the value of the goods in Form GST MOV-08 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. 7. In those circumstances, we deem it appropriate and therefore, dispose of the present writ petition and direct that the seized go....