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TMI Blog2021 (12) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for the seizure of the goods in transit by inspecting authorities if otherwise all other aspects are in order. The contention raised of the alternative remedy in that case was not entertained by holding that since the entire proceedings of the detention of the vehicle and seizure of goods were in contravention of law, relegating the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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, hearing and final disposal of this petition, to direct the respondents to release the seized goods along with truck on such terms and conditions which may be deemed fit and proper to this Hon'ble Court and in the interest of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 alleged act of arbitrariness on the part of the respondent is under challenge with the aforementioned prayers. 3. The insistence on the part of the petitioner is also on the compliance of Rule 138(A) of the CGST Rules, 2017 as als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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 further urged that it was for the concerned Assessing Officer to have adjudicated the issue of alleged lower pricing of goods in transit and it was not within the power of the concerned officer under Section 129 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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 for the seizure of the goods in transit by inspecting authorities if otherwise all other aspects are in order. 9.1. The contention raised of the alternative remedy in that case was not entertained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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