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    <title>2021 (5) TMI 593 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The court ruled in favor of the Petitioner in a case concerning the detention of goods under Section 129(1) of the CGST Act due to a discrepancy between the Invoice number and E-Way Bill number. The court found that the detention and imposition of tax and penalty were unjustified as the tax had been duly paid, and minor errors in document numbers did not warrant detention. The Writ Petition was allowed, directing the Respondents to release the seized amount and comply with the Circular guidelines, with no costs awarded and pending petitions closed.</description>
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    <pubDate>Wed, 16 Dec 2020 00:00:00 +0530</pubDate>
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      <description>The court ruled in favor of the Petitioner in a case concerning the detention of goods under Section 129(1) of the CGST Act due to a discrepancy between the Invoice number and E-Way Bill number. The court found that the detention and imposition of tax and penalty were unjustified as the tax had been duly paid, and minor errors in document numbers did not warrant detention. The Writ Petition was allowed, directing the Respondents to release the seized amount and comply with the Circular guidelines, with no costs awarded and pending petitions closed.</description>
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      <pubDate>Wed, 16 Dec 2020 00:00:00 +0530</pubDate>
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