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    <title>2019 (8) TMI 632 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court ordered the immediate release of a truck and goods seized under Sections 129 and 130 of the GST Act, 2017, upon the writ-applicant&#039;s deposit of &amp;amp;8377;1,99,176/- towards tax and penalty. The court recognized the compliance of the petitioner with the financial obligations, leading to the prompt release of the assets. Direct service was permitted to streamline communication. This judgment demonstrates the court&#039;s emphasis on tax and penalty compliance as pivotal for the release of seized assets under the GST Act, ensuring a fair and efficient resolution of the matter.</description>
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      <description>The Gujarat High Court ordered the immediate release of a truck and goods seized under Sections 129 and 130 of the GST Act, 2017, upon the writ-applicant&#039;s deposit of &amp;amp;8377;1,99,176/- towards tax and penalty. The court recognized the compliance of the petitioner with the financial obligations, leading to the prompt release of the assets. Direct service was permitted to streamline communication. This judgment demonstrates the court&#039;s emphasis on tax and penalty compliance as pivotal for the release of seized assets under the GST Act, ensuring a fair and efficient resolution of the matter.</description>
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