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    <title>2018 (12) TMI 609 - ALLAHABAD HIGH COURT</title>
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    <description>The court considered the legality and jurisdiction of the actions taken by Respondent No. 3 under the UPGST Act regarding the seizure and confiscation of goods. The petitioner challenged the confiscation of goods that had already been sold, arguing that the subsequent proceedings were illegal. The petitioner contended that the notice and order issued lacked jurisdiction and misinterpreted Sections 129 and 130 of the UPGST Act. The court acknowledged the complexity of the legal issues raised and allowed time for further submissions.</description>
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      <description>The court considered the legality and jurisdiction of the actions taken by Respondent No. 3 under the UPGST Act regarding the seizure and confiscation of goods. The petitioner challenged the confiscation of goods that had already been sold, arguing that the subsequent proceedings were illegal. The petitioner contended that the notice and order issued lacked jurisdiction and misinterpreted Sections 129 and 130 of the UPGST Act. The court acknowledged the complexity of the legal issues raised and allowed time for further submissions.</description>
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