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    <title>2021 (6) TMI 40 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR</title>
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    <description>The appeals filed by the appellants were rejected. The adjudicating authority upheld the confiscation of goods and the imposition of penalties, concluding that the appellants had intentionally failed to comply with the provisions of the CGST Act, 2017, with the intent to evade tax. The procedural lapses claimed by the appellants were dismissed, and the judicial precedents cited were deemed inapplicable.</description>
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      <description>The appeals filed by the appellants were rejected. The adjudicating authority upheld the confiscation of goods and the imposition of penalties, concluding that the appellants had intentionally failed to comply with the provisions of the CGST Act, 2017, with the intent to evade tax. The procedural lapses claimed by the appellants were dismissed, and the judicial precedents cited were deemed inapplicable.</description>
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