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    <title>2021 (7) TMI 398 - ALLAHABAD HIGH COURT</title>
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    <description>The court entertained the writ petition challenging orders under the IGST and CGST Acts, noting the absence of a GST Tribunal. It clarified the petitioner&#039;s liability under specific sections of the CGST Act and ordered the release of seized goods upon payment of tax and a 100% penalty under Section 129(1)(a), with the provision of security for the remaining amount. The judgment granted time for responses and further proceedings, emphasizing the conditional nature of the payment pending final determination.</description>
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