2019 (12) TMI 94

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..... CGST/SGST Act - HELD THAT:- The reasons shown in Exts.P8 and P11 notices, that are impugned in this writ petition, are not sufficient for the purposes of detaining the goods in terms of Section 129 of the CGST/SGST Act - the 1st respondent is directed to forthwith release the goods and the vehicle to the petitioner on the petitioner producing a copy of this judgment before the said respondent - p .....

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..... he commodity as shown in Ext.P1 invoice, which is ₹ 25.60, whereas in the E-way bill, it was shown as ₹ 25.66. It is also the case of the detaining authority that the commodity in question was undervalued by the vendor by offering excessive discounts to the purchaser. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader .....

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