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    <title>Search Proceedings Post-GST Validated u/s 12F; Evidence of HAWALA Transactions Found via WhatsApp Messages.</title>
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    <description>Validity of Search proceedings - search under Central Excise post GST u/s 12F of the Act of 1944 read with Section 18 of the Act of 1944 and Section 174(2)(e) of the Act of 2017 - admission of HAWALA transaction through Whatsapp messages during search - Search proceedings sustained.</description>
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