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    <title>2019 (4) TMI 1602 - GUJARAT HIGH COURT</title>
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    <description>Goods notified under Notification No. 27/2017-Central Tax were stated to be exempt from e-way bill generation despite Rule 138 of the CGST Rules, 2017, and the detention of goods and conveyance with a confiscation notice under Section 130 of the CGST Act, 2017 was challenged as requiring immediate interference. The Gujarat High Court issued notice returnable on 2 May 2019 and permitted direct service, leaving the substantive questions for consideration.</description>
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