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    <title>2019 (3) TMI 541 - GUJARAT HIGH COURT</title>
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    <description>The Court found that the show cause notice under section 130 was issued without following the required procedures of section 129 in a case involving goods in transit under the Central Goods and Services Tax Act, 2017. As a result, the petitioner established a strong prima facie case for interim relief, leading to the immediate release of the detained goods and truck. The petitioner was directed to submit an undertaking for cooperation, and the matter was adjourned for further proceedings.</description>
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      <description>The Court found that the show cause notice under section 130 was issued without following the required procedures of section 129 in a case involving goods in transit under the Central Goods and Services Tax Act, 2017. As a result, the petitioner established a strong prima facie case for interim relief, leading to the immediate release of the detained goods and truck. The petitioner was directed to submit an undertaking for cooperation, and the matter was adjourned for further proceedings.</description>
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