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    <title>2022 (1) TMI 850 - KERALA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging proceedings under Sections 129 and 130 of the Central Goods and Service Tax Act 2017. It held that the matter involved disputed facts regarding the intention to evade tax, which should be considered by the statutory authority. The petitioner was granted a fresh hearing opportunity to present their case for proper adjudication in accordance with the law.</description>
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      <description>The court dismissed the writ petition challenging proceedings under Sections 129 and 130 of the Central Goods and Service Tax Act 2017. It held that the matter involved disputed facts regarding the intention to evade tax, which should be considered by the statutory authority. The petitioner was granted a fresh hearing opportunity to present their case for proper adjudication in accordance with the law.</description>
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