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    <title>2021 (3) TMI 535 - GUJARAT HIGH COURT</title>
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    <description>The Court granted ad-interim relief for the release of the truck upon payment of a specified fine as proposed in the notice issued under Section 130 of the Central Goods and Services Tax Act, 2017. The amount paid was treated as a deposit pending the final outcome, with the petitioner retaining the right to challenge any adverse order. The Court clarified that if a final confiscation order is issued, the petitioner can appeal under Section 107 of the Act, with success entitling the petitioner to a refund of the deposited amount.</description>
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    <pubDate>Fri, 05 Mar 2021 00:00:00 +0530</pubDate>
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      <description>The Court granted ad-interim relief for the release of the truck upon payment of a specified fine as proposed in the notice issued under Section 130 of the Central Goods and Services Tax Act, 2017. The amount paid was treated as a deposit pending the final outcome, with the petitioner retaining the right to challenge any adverse order. The Court clarified that if a final confiscation order is issued, the petitioner can appeal under Section 107 of the Act, with success entitling the petitioner to a refund of the deposited amount.</description>
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