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    <title>2021 (1) TMI 255 - GUJARAT HIGH COURT</title>
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    <description>The High Court directed the authority to expedite the inquiry process concerning the challenge to the order of detention and notice issued under Section 130 of the Central Goods and Services Tax Act, 2017. Emphasizing the need for prompt resolution, the Court advised the petitioner on seeking provisional release under Section 67(6) if the goods were perishable. The judgment focused on ensuring due consideration of the petitioner&#039;s response and providing an opportunity for a hearing, without expressing an opinion on the case&#039;s merits. The Court underscored the importance of lawful procedures in handling the detention and potential confiscation of goods and conveyance under the GST Act.</description>
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      <description>The High Court directed the authority to expedite the inquiry process concerning the challenge to the order of detention and notice issued under Section 130 of the Central Goods and Services Tax Act, 2017. Emphasizing the need for prompt resolution, the Court advised the petitioner on seeking provisional release under Section 67(6) if the goods were perishable. The judgment focused on ensuring due consideration of the petitioner&#039;s response and providing an opportunity for a hearing, without expressing an opinion on the case&#039;s merits. The Court underscored the importance of lawful procedures in handling the detention and potential confiscation of goods and conveyance under the GST Act.</description>
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