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    <title>2019 (11) TMI 991 - GUJARAT HIGH COURT</title>
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    <description>The High Court issued a notice in response to the petitioner&#039;s challenge against the confiscation of goods and a vehicle under section 130 of the CGST Act. Despite no discrepancies found during physical verification, the respondents proceeded with the confiscation based on alleged involvement in bogus billing practices or false ITC claims. The court will assess the legality and justification of the confiscation order in light of the absence of irregularities during inspection. The outcome will clarify the application of CGST Act provisions regarding confiscation in cases where no discrepancies are identified during verification.</description>
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    <pubDate>Fri, 15 Nov 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=388742</link>
      <description>The High Court issued a notice in response to the petitioner&#039;s challenge against the confiscation of goods and a vehicle under section 130 of the CGST Act. Despite no discrepancies found during physical verification, the respondents proceeded with the confiscation based on alleged involvement in bogus billing practices or false ITC claims. The court will assess the legality and justification of the confiscation order in light of the absence of irregularities during inspection. The outcome will clarify the application of CGST Act provisions regarding confiscation in cases where no discrepancies are identified during verification.</description>
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      <pubDate>Fri, 15 Nov 2019 00:00:00 +0530</pubDate>
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