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The High Court held that the detained goods can be released upon proper application u/s 129(1)(a) of the CGST Act, 2017, with deposit of tax and penalty. The petitioner can appeal against the penalty imposed after release.
The High Court held that the detained goods can be released upon proper application u/s 129(1)(a) of the CGST Act, 2017, with deposit of tax and penalty. The petitioner can appeal against the penalty imposed after release.
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