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    <title>2020 (2) TMI 584 - GUJARAT HIGH COURT</title>
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    <description>The court found the detention order under Section 129(1) of the GST Act to be illegal due to non-compliance with procedural requirements. It held that the premature notice for confiscation and penalty under Section 130 was unjustified. Emphasizing procedural lapses, the court granted interim relief for the release of goods and conveyance. Referring to precedents, the court stressed the need for proper grounds before invoking Section 130. The writ application was disposed of with directions for procedural compliance and diligence by the authorities in GST actions.</description>
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    <pubDate>Wed, 29 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (2) TMI 584 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=392140</link>
      <description>The court found the detention order under Section 129(1) of the GST Act to be illegal due to non-compliance with procedural requirements. It held that the premature notice for confiscation and penalty under Section 130 was unjustified. Emphasizing procedural lapses, the court granted interim relief for the release of goods and conveyance. Referring to precedents, the court stressed the need for proper grounds before invoking Section 130. The writ application was disposed of with directions for procedural compliance and diligence by the authorities in GST actions.</description>
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      <pubDate>Wed, 29 Jan 2020 00:00:00 +0530</pubDate>
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