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    <title>2021 (10) TMI 1226 - ALLAHABAD HIGH COURT</title>
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    <description>The court granted the petitioners relief by ordering the release of goods upon payment of tax and penalty under the CGST Act for invoices presented during interception. The court allowed time for the Standing Counsel to respond and considered the petitioners&#039; arguments regarding the ownership of goods and the valuation discrepancies. The court&#039;s interim measure allowed for the release of goods for three petitioners based on specific invoices and outlined the procedure for releasing goods not covered by those invoices.</description>
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