2019 (9) TMI 1092

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..... 2019 - - - Dated:- 19-9-2019 - MS HARSHA DEVANI AND MS SANGEETA K. VISHEN For The Petitioner (s) : MR VARIS V ISANI (3858) For The Respondent (s) : ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) ORAL ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Varis Isani, learned advoc .....

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..... luation of an invoice cannot be a ground for detention of goods under section 129 of the CGST Act when all the necessary documents as required under section 68 of the CGST Act read with rule 138(A) of the rules have been furnished. 2. The attention of the court was further invited to the report of valuation of stock of the petitioner as prepared by Value Team Professional (Governme .....

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