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    <title>2019 (12) TMI 1215 - GUJARAT HIGH COURT</title>
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    <description>The court allowed the application seeking the release of a conveyance upon payment of a fine in lieu of confiscation. The court modified the earlier order and directed the release of the truck upon the petitioner depositing a specific sum as fine, instead of the initially proposed amount. This decision reflects a balance between the petitioner&#039;s request for release and the enforcement of tax laws under section 130 of the Central Goods and Services Tax Act, 2017. The judgment demonstrates the court&#039;s discretion in ensuring compliance with legal provisions while addressing the immediate concerns of the parties involved.</description>
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    <pubDate>Thu, 26 Dec 2019 00:00:00 +0530</pubDate>
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      <description>The court allowed the application seeking the release of a conveyance upon payment of a fine in lieu of confiscation. The court modified the earlier order and directed the release of the truck upon the petitioner depositing a specific sum as fine, instead of the initially proposed amount. This decision reflects a balance between the petitioner&#039;s request for release and the enforcement of tax laws under section 130 of the Central Goods and Services Tax Act, 2017. The judgment demonstrates the court&#039;s discretion in ensuring compliance with legal provisions while addressing the immediate concerns of the parties involved.</description>
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