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    <title>2020 (9) TMI 162 - KARNATAKA HIGH COURT</title>
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    <description>The appellate court set aside the Single Judge&#039;s order permitting the petitioners to pay tax and penalty and ordering the refund of auction proceeds in a case involving detention and confiscation under Sections 129 and 130 of the Central Goods and Services Tax Act, 2017. The court emphasized the need to first determine the validity of government orders before granting relief, remitting the matter back to the Single Judge for reconsideration in accordance with the law. The appeals were allowed for fresh consideration.</description>
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      <description>The appellate court set aside the Single Judge&#039;s order permitting the petitioners to pay tax and penalty and ordering the refund of auction proceeds in a case involving detention and confiscation under Sections 129 and 130 of the Central Goods and Services Tax Act, 2017. The court emphasized the need to first determine the validity of government orders before granting relief, remitting the matter back to the Single Judge for reconsideration in accordance with the law. The appeals were allowed for fresh consideration.</description>
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