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    <title>2019 (5) TMI 1649 - ALLAHABAD HIGH COURT</title>
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    <description>An efficacious statutory appeal under the GST regime barred immediate writ intervention against the penalty and detention proceedings, as the petitioner&#039;s objections could be raised before the appellate authority, which was expected to decide them after hearing. The writ court therefore declined to examine the merits of the penalty order and relegated the petitioner to the appellate remedy. On release of seized goods and vehicle, the governing rule permitted release on furnishing a bank guarantee to the satisfaction of the competent authority, and the petitioner was allowed to seek such release in accordance with the prescribed GST procedure.</description>
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      <title>2019 (5) TMI 1649 - ALLAHABAD HIGH COURT</title>
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      <description>An efficacious statutory appeal under the GST regime barred immediate writ intervention against the penalty and detention proceedings, as the petitioner&#039;s objections could be raised before the appellate authority, which was expected to decide them after hearing. The writ court therefore declined to examine the merits of the penalty order and relegated the petitioner to the appellate remedy. On release of seized goods and vehicle, the governing rule permitted release on furnishing a bank guarantee to the satisfaction of the competent authority, and the petitioner was allowed to seek such release in accordance with the prescribed GST procedure.</description>
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