1. GST- Validity of detention of goods on the ground of undervaluation of invoice- Held, undervaluation of an invoice cannot be a ground for detention of goods u/s129 of the CGST Act when all the necessary documents as required u/s 68 of the CGST Act read with rule 138(A) of the rules have been furnished. By way ad-interim relief, the respondent-authorities are directed to release truck along with the goods contained therein. 2019-VIL-487-GUJ
2. Service Tax – Held, mere non-filing of ST-3 return is insufficient to bring home the guilt under Section 78 since that default is dealt with separately by a different provision. Penalties levied are deleted u/s 80 of the Finance Act and the appeal is treated as allowed. M/s Banu Engineering Contractor v.The Commissioner of GST & Central Excise, Coimbatore, 2019-VIL-617-CESTAT-CHE-ST.