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    <title>2021 (11) TMI 1015 - ALLAHABAD HIGH COURT</title>
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    <description>The court in this case considered a challenge to an order under Section 129(3) of the Central Goods and Service Tax (CGST) Act for the seizure of goods and conveyance due to alleged under-invoicing. The petitioner argued that the proper authority lacked jurisdiction for the seizure solely based on under-invoicing, citing judgments from various High Courts. The court acknowledged the arguments presented and decided that further examination of the matter was necessary. The case was adjourned for the respondents to file a counter affidavit and for the petitioner to file a rejoinder affidavit before the next hearing.</description>
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    <pubDate>Sat, 27 Nov 2021 00:00:00 +0530</pubDate>
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      <title>2021 (11) TMI 1015 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=415234</link>
      <description>The court in this case considered a challenge to an order under Section 129(3) of the Central Goods and Service Tax (CGST) Act for the seizure of goods and conveyance due to alleged under-invoicing. The petitioner argued that the proper authority lacked jurisdiction for the seizure solely based on under-invoicing, citing judgments from various High Courts. The court acknowledged the arguments presented and decided that further examination of the matter was necessary. The case was adjourned for the respondents to file a counter affidavit and for the petitioner to file a rejoinder affidavit before the next hearing.</description>
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      <pubDate>Sat, 27 Nov 2021 00:00:00 +0530</pubDate>
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