2023 (10) TMI 942

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..... s shown of Dried Areca Nuts and value of both the seized articles were different. The petitioner submits that once the notice itself may be quashed, goods may not be treated undervalued and the authority is neither the Assessing Authority nor the Adjudicating Authority to impose tax and, therefore, the order impugned is bad in the eyes of law and same may be quashed. HELD THAT:- The matter is remi .....

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..... nd quashing the impugned proceedings initiated under Section 129 of the CGST, Act read with Section 20 of the IGST, Act. (b) Issue a writ, order or direction in the nature of certiorari calling for the records and quashing the detention order dated 27.9.2023 in form GST MOV- 06 (Annexure- 4 to the writ petition). (c) Issue a writ, order or direction in the nature of certiorari calling for the reco .....

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..... was passed. Counsel for the State-respondents fairly submits that the notice in Form GST MOV-07, under Section 129(3) of the State Goods and Service Tax Act, 2017 may be treated as notice and accordingly penalty may be imposed. Counsel for the petitioner submits that once the notice itself may be quashed, goods may not be treated undervalued and the authority is neither the Assessing Authority nor .....

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