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of The HC quashed the seizure and appellate orders and allowed the petition. The court held that the intercepted goods, a hydraulic excavator sent for repair, did not constitute a taxable supply of goods or services under the GST regime as per the Government circulars treating movement for repair as non-taxable. Consequently, there was no GST liability requiring transport documentation or justification for seizure under section 129(3) of the GST Act. The impugned orders of the Assistant Commissioner and the Additional Commissioner were declared unsustainable in law and set aside, and the petitioner's challenge was accordingly allowed.
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