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    <title>2019 (6) TMI 1379 - GUJARAT HIGH COURT</title>
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    <description>Interim release of seized goods and vehicle under GST was directed where the goods were perishable, part of the demanded amount had already been deposited, and a prima facie view was taken that the notice under section 130 had been issued without following the procedure required under section 129, including notice and opportunity of hearing. Release was allowed against deposit of the balance amount and filing of an undertaking, while the petition remained pending for further consideration.</description>
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      <description>Interim release of seized goods and vehicle under GST was directed where the goods were perishable, part of the demanded amount had already been deposited, and a prima facie view was taken that the notice under section 130 had been issued without following the procedure required under section 129, including notice and opportunity of hearing. Release was allowed against deposit of the balance amount and filing of an undertaking, while the petition remained pending for further consideration.</description>
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