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    <title>2020 (4) TMI 33 - GUJARAT HIGH COURT</title>
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    <description>The HC disposed of the writ application, allowing the applicant to challenge the show cause notice under Section 129 of the CGST Act. The Court emphasized that confiscation under Section 130 requires strong grounds and detailed reasoning, highlighting the need for authorities to assess contraventions and intent meticulously to prevent arbitrary actions.</description>
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