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    <title>2019 (9) TMI 1185 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the impugned order under section 130 of the GST Acts, directing the release of the conveyance and goods. It found the confiscation decision lacking proper application of mind and reasons, emphasizing the necessity of justifying such actions. The court highlighted the importance of recording reasons for such orders to ensure fairness and transparency, referencing the Supreme Court&#039;s precedent in Kranti Associates (P) Ltd. v. Masood Ahmed Khan.</description>
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