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    <title>2018 (2) TMI 195 - ALLAHABAD HIGH COURT</title>
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    <description>The court held that the seizure under the U.P.G.S.T. Act was invalid as the transaction was inter-state falling under the IGST Act. However, the seizure was deemed valid under the IGST Act read with Section 129 of the Central G.S.T. Act. The court directed verification of the goods&#039; classification and ordered release of the seized goods and vehicle upon certain conditions. The judgment clarified jurisdictional issues and addressed the classification of goods, ensuring a comprehensive review of tax implications and legality of the seizure order.</description>
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