1. Mr. Varis Isani, learned advocate for the petitioners invited the attention of the court to the order of detention under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act‘) as well as the other provisions of the CGST Act to submit that the requirements of section 68 of the CGST Act are duly satisfied inasmuch as, the person in-charge of the conveyance, carrying the consignment of goods, was carrying with him the documents and invoice as described under rule 138(A) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as ‘the rules‘). Referring to provisions of section 129 of the CGST Act, it was submitted that the same do not contemplate detention of goods on any ground other than the 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 Team Professional (Government registered Valuer) prepared for Additional Commissioner of Commercial Tax to point out the basis on which, the market value has been computed by him. It was submitted that based upon such a valuation report, the respondents seek to confiscate the goods of the petitioner.

3. Having regard to the submissions advanced by the learned advocate for the petitioners and considering the valuation report dated 30.08.2019 which does not inspire any confidence, issue Notice, returnable on 3rd October 2019.

3.1 By way ad-interim relief, the respondent-authorities are directed to forthwith release truck No. HR-73-7266 along with the goods contained therein. The petitioners, however, shall file an undertaking to the effect that in case, ultimately, they fail in the case, they shall pay the amount of liability under the impugned order.

3.2 Direct service is permitted today.