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    <title>2020 (9) TMI 1105 - ALLAHABAD HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioner, directing the release of seized goods upon payment of specified tax and a 100% penalty under Section 129(1)(a) of the Act. The petitioner was also required to provide security other than cash or a bank guarantee for the remaining amount. The Court emphasized the importance of establishing a GST Tribunal for effective resolution of such matters and instructed the State counsel to provide a timeline for the Tribunal&#039;s constitution. The case is set for further proceedings upon the resumption of regular publication, indicating ongoing legal actions for a comprehensive resolution.</description>
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