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    <title>2021 (12) TMI 659 - CALCUTTA HIGH COURT</title>
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    <description>The petitioner challenged the GST authority&#039;s action of detaining vehicles with goods, leading to an adjudication order imposing tax and penalty. The Appellate Authority upheld the order, with no further appellate forum available. The petitioner sought release of the detained vehicle, prompting a writ petition. The court admitted the petition, requiring an affidavit for final adjudication. The judge directed release of the vehicle upon depositing additional tax, to be done within two weeks. The respondents were to file an affidavit-in-opposition post-Christmas vacation, with final hearing scheduled five weeks after vacation, advising both parties to prepare written notes of arguments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=415893</link>
      <description>The petitioner challenged the GST authority&#039;s action of detaining vehicles with goods, leading to an adjudication order imposing tax and penalty. The Appellate Authority upheld the order, with no further appellate forum available. The petitioner sought release of the detained vehicle, prompting a writ petition. The court admitted the petition, requiring an affidavit for final adjudication. The judge directed release of the vehicle upon depositing additional tax, to be done within two weeks. The respondents were to file an affidavit-in-opposition post-Christmas vacation, with final hearing scheduled five weeks after vacation, advising both parties to prepare written notes of arguments.</description>
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