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    <title>2020 (3) TMI 564 - GUJARAT HIGH COURT</title>
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    <description>The court granted interim relief to the applicant, directing the release of the vehicle and goods pending further proceedings. The detention and confiscation orders were stayed, and the applicant was required to pay applicable taxes, fines, or penalties. The court emphasized the need for justifiable grounds before invoking Section 130 of the Act. The applicant was instructed to establish reasons for the discharge of the show cause notice in GST MOV-10 based on recent legal principles.</description>
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      <description>The court granted interim relief to the applicant, directing the release of the vehicle and goods pending further proceedings. The detention and confiscation orders were stayed, and the applicant was required to pay applicable taxes, fines, or penalties. The court emphasized the need for justifiable grounds before invoking Section 130 of the Act. The applicant was instructed to establish reasons for the discharge of the show cause notice in GST MOV-10 based on recent legal principles.</description>
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