2019 (9) TMI 1092

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..... (99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Varis Isani, learned advocate for the petitioners invited the attention of the court to the order of detention under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') as well as the other provisions of the CGST Act to submit that the requirements of section 68 of .....

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..... tion of stock of the petitioner as prepared by Value Team Professional (Government registered Valuer) prepared for Additional Commissioner of Commercial Tax to point out the basis on which, the market value has been computed by him. It was submitted that based upon such a valuation report, the respondents seek to confiscate the goods of the petitioner. 3. Having regard to the submissions advance .....

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