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    <title>2019 (3) TMI 1726 - GUJARAT HIGH COURT</title>
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    <description>The court granted leave to delete respondent No. 3 from the array of respondents, indicating a procedural change. The petitioner&#039;s argument that the notice for confiscation of goods and penalty under section 130 of the Central Goods and Services Act was issued without following the required procedure under section 129 was upheld. The court found the notice to be non-compliant with the Act&#039;s provisions, specifically noting a blank space in the document. Notice was issued to the respondents to show cause for non-compliance, with an option to release the goods by paying the tax amount mentioned in the notice.</description>
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    <pubDate>Wed, 27 Mar 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=286421</link>
      <description>The court granted leave to delete respondent No. 3 from the array of respondents, indicating a procedural change. The petitioner&#039;s argument that the notice for confiscation of goods and penalty under section 130 of the Central Goods and Services Act was issued without following the required procedure under section 129 was upheld. The court found the notice to be non-compliant with the Act&#039;s provisions, specifically noting a blank space in the document. Notice was issued to the respondents to show cause for non-compliance, with an option to release the goods by paying the tax amount mentioned in the notice.</description>
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      <pubDate>Wed, 27 Mar 2019 00:00:00 +0530</pubDate>
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