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of The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central Goods and Services Tax Act, 2017 only if a Bond and Bank Guarantee are provided for the worth of the goods. The complainant's claim of a lower value for the goods was considered, and the court directed the release of the goods upon furnishing a Bond and Bank Guarantee for the revised lower value. The contempt complaint was disposed of with a directive for immediate release of the goods upon compliance with the specified requirements.
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