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    <title>2019 (3) TMI 1770 - GUJARAT HIGH COURT</title>
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    <description>The High Court found the notice for confiscation of goods and imposition of penalties under section 130 of the Central Goods and Services Act, 2017 to be invalid as it did not follow the required procedure under section 129. The court directed the respondents to explain noncompliance and allowed release of the goods and conveyance upon payment of taxes mentioned in the notice. Emphasizing adherence to statutory procedures, the judgment balanced legal standards with providing an opportunity for resolution.</description>
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