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    <title>2019 (3) TMI 1563 - GUJARAT HIGH COURT</title>
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    <description>A GST confiscation notice was challenged as premature because action under the confiscation provision was alleged to have been taken without first following the notice-and-hearing procedure required for detention and tax recovery. The notice was also said to contain blank material particulars, suggesting non-compliance with the prescribed statutory sequence before invoking confiscation and penalty. The court issued notice to the respondents on costs and left open the release of the vehicle and goods on payment of the tax amount stated in the notice.</description>
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    <pubDate>Wed, 27 Mar 2019 00:00:00 +0530</pubDate>
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      <description>A GST confiscation notice was challenged as premature because action under the confiscation provision was alleged to have been taken without first following the notice-and-hearing procedure required for detention and tax recovery. The notice was also said to contain blank material particulars, suggesting non-compliance with the prescribed statutory sequence before invoking confiscation and penalty. The court issued notice to the respondents on costs and left open the release of the vehicle and goods on payment of the tax amount stated in the notice.</description>
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      <pubDate>Wed, 27 Mar 2019 00:00:00 +0530</pubDate>
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