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    <title>2019 (3) TMI 1562 - GUJARAT HIGH COURT</title>
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    <description>The court found the show cause notice imposing penalties under section 130 without adherence to the procedure under section 129 to be impermissible. The petitioner, who had already paid tax and penalty under section 129, was granted relief with the immediate release of the truck and its contents. The court emphasized compliance with legal procedures under the Central Goods and Services Tax Act, highlighting the significance of due process in matters concerning goods transit and penalty imposition.</description>
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      <description>The court found the show cause notice imposing penalties under section 130 without adherence to the procedure under section 129 to be impermissible. The petitioner, who had already paid tax and penalty under section 129, was granted relief with the immediate release of the truck and its contents. The court emphasized compliance with legal procedures under the Central Goods and Services Tax Act, highlighting the significance of due process in matters concerning goods transit and penalty imposition.</description>
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