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Undervaluation of an invoice cannot be a ground for detention of goods under section 129 of the CGST Act.

Goods in Transit — The petitioners assailed the order of detention under section 129(1) of the CGST Act saying 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 rules and that, section 129 of the Act, do not contemplate detention of goods on any ground other than the grounds stated therein. By way ad-interim relief, the respondent-authorities were directed to forthwith release truck along with the goods contained therein. — Sakul Nazar Mohmd Vs. State of Gujarat [2019] 16 TAXLOK.COM 039 (Gujarat)

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