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2021 (12) TMI 224 - HC - GSTValidity of action of the respondent of detaining the goods and conveyance - declining the release of goods under Section 129 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The fact 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 (3) TMI 890 - CHHATTISGARH HIGH COURT] 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. 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 petitioner to the alternative remedy would not be proper and justifiable. From the submissions of the learned advocates on both the sides and as ensured to this Court by the learned Assistant Government Pleader within four (4) weeks the assessment of the entire issue would be completed by the Assessing Officer after drawing the sample from the goods detained and therefore, keeping all contentions raised by both the sides open to be decided, it is deemed appropriate to direct release of the goods and the vehicle both by the respondents on the petitioner having shown its readiness to pay the amount of penalty and tax both and also having expressed his wish to cooperate - The matter is peremptorily fixed on 16.12.2021.
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