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    <title>2020 (4) TMI 189 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court directed the release of goods upon depositing 50% of the demanded amount after the petitioner&#039;s goods were seized under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017. The legality of the order dated 25.9.2018 under Section 129(3) was challenged, arguing that the penalty should have been under Section 122. The petitioner&#039;s appeal against the order&#039;s dismissal due to delay led to a writ petition contesting the penalty imposition. Further examination was ordered on the appropriate legal provisions governing penalties, with a fresh hearing scheduled for 27.2.2020 before the Allahabad High Court.</description>
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