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TMI Blog2021 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... ICE J.B.PARDIWALA 1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of certiorari or a writ in nature of certiorari or any other appropriate writ, order or direction quashing and setting aside detention order dated 31.8.2019 in Form GST MOV-6 (annexed at An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods contained therein. D. Ex parte ad interim relief in terms of prayer C may kindly be granted. E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray." 2 We take notice of the order dated 29th September 2019 passed by a Coordinate Bench of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds stated therein and that, undervaluation 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they shall pay the amount of liability under the impugned order. 3.2 Direct service is permitted today." 3 Mr. Varis Isani, the learned counsel appearing for the writ applicant informs this Court that during the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed. 4 In that view of the matter, we relegate the writ applicant to avail the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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