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    <title>2021 (1) TMI 1199 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court entertained a petition challenging the appeal authority&#039;s order in the absence of a constituted Tribunal. Despite discrepancies in the tax invoice and physical goods verification, ownership of the goods was not in question, even though the dealer was unregistered, with no conflicting claims over the goods&#039; title. The Court acknowledged the need for further consideration, allowing time for filing affidavits and emphasizing adherence to procedural timelines. Pending proceedings, the goods and vehicle could be released upon the petitioner furnishing security as per the Uttar Pradesh Goods and Services Tax Act, 2017.</description>
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    <pubDate>Wed, 06 Jan 2021 00:00:00 +0530</pubDate>
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