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    <title>2019 (9) TMI 1276 - GUJARAT HIGH COURT</title>
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    <description>The court directed the second respondent to release the goods and truck after the petitioner promptly paid the tax and penalty following the confiscation under section 130 of the CGST Act. The court partially allowed the petition, instructing the petitioner to appear for further proceedings under section 130. The second respondent was required to issue a reasoned order after hearing the petitioner. The judgment balanced the petitioner&#039;s interests by allowing the release of goods while ensuring compliance with statutory provisions.</description>
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      <description>The court directed the second respondent to release the goods and truck after the petitioner promptly paid the tax and penalty following the confiscation under section 130 of the CGST Act. The court partially allowed the petition, instructing the petitioner to appear for further proceedings under section 130. The second respondent was required to issue a reasoned order after hearing the petitioner. The judgment balanced the petitioner&#039;s interests by allowing the release of goods while ensuring compliance with statutory provisions.</description>
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