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    <description>Writ jurisdiction under Article 226 was used to seek release of confiscated goods under the Punjab Goods and Services Tax Act after deposit of tax and penalty. The HC did not examine the merits of the confiscation; it noted that the petitioner&#039;s representation dated 13.3.2019 for release of the goods was still pending. The Court directed respondent No. 2 to decide that representation in accordance with law by passing a speaking order and after affording the petitioner an opportunity of hearing, within one week from receipt of the certified copy of the order.</description>
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      <description>Writ jurisdiction under Article 226 was used to seek release of confiscated goods under the Punjab Goods and Services Tax Act after deposit of tax and penalty. The HC did not examine the merits of the confiscation; it noted that the petitioner&#039;s representation dated 13.3.2019 for release of the goods was still pending. The Court directed respondent No. 2 to decide that representation in accordance with law by passing a speaking order and after affording the petitioner an opportunity of hearing, within one week from receipt of the certified copy of the order.</description>
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