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    <title>2021 (11) TMI 231 - ALLAHABAD HIGH COURT</title>
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    <description>The court upheld the order imposing tax and penalty under Section 129(3) of the UPGST Act, dismissing the appeal and affirming the seizure of goods. The petitioner&#039;s request for interim relief was granted, allowing for the release of seized goods upon payment in accordance with Rule 141 of the CGST Rules. The judgment clarifies the procedure for releasing perishable goods and emphasizes compliance with the GST Rules in such cases.</description>
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      <description>The court upheld the order imposing tax and penalty under Section 129(3) of the UPGST Act, dismissing the appeal and affirming the seizure of goods. The petitioner&#039;s request for interim relief was granted, allowing for the release of seized goods upon payment in accordance with Rule 141 of the CGST Rules. The judgment clarifies the procedure for releasing perishable goods and emphasizes compliance with the GST Rules in such cases.</description>
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