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    <description>In a petition challenging an order under section 130 of the CGST Act, the HC considered whether ad-interim relief could secure release of the conveyance along with the goods detained in it, subject to an undertaking. The Court issued rule and granted ad-interim relief directing immediate release of the conveyance with the goods, on condition that the petitioner file an undertaking to pay the amount computed in the impugned order if the petition ultimately failed.</description>
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