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    <title>2019 (9) TMI 1248 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court issued a notice returnable on a specified date in a case involving the interpretation of section 130 of the Central Goods and Services Tax Act, 2017 regarding the confiscation of conveyance and imposition of fines. As an ad-interim relief measure, the court directed the release of the petitioner&#039;s vehicle upon payment of a fine of Rs. 62,024, subject to the final outcome of the petition and proceedings under section 130 of the Act. The amount paid was treated as a deposit pending the final outcome, with the petitioner retaining the right to challenge any adverse order before a higher authority.</description>
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