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    <title>2019 (9) TMI 1158 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court issued a notice returnable on a specified date in a case concerning the interpretation of section 130 of the Central Goods and Services Tax Act, 2017. The court allowed the release of the petitioner&#039;s truck upon payment of a specific fine amount mentioned in the notice under section 130, as an ad-interim relief measure. The amount paid was treated as a deposit pending the final outcome, enabling the petitioner to challenge any adverse order before a higher authority. The petitioner was also required to file an undertaking with the court regarding payment of any differential amount in case of an adverse order under section 130, while retaining the right to challenge such an order.</description>
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