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    <title>2022 (2) TMI 1052 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed an appeal against an interim order releasing detained goods and vehicles. The case involved a dispute over Section 129 of CGST Act penalties after a registered dealer&#039;s death. The deceased dealer&#039;s wife had paid 100% of disputed tax and 10% of penalty, while seeking registration to replace her husband under Section 93 of W.B.GST Act. The court ruled that technical objections should be addressed by the Single Judge, noting that revenue interests were reasonably safeguarded by the payments made. The decision was fact-specific and not intended as legal precedent.</description>
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    <pubDate>Fri, 18 Feb 2022 00:00:00 +0530</pubDate>
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      <title>2022 (2) TMI 1052 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=418801</link>
      <description>The HC dismissed an appeal against an interim order releasing detained goods and vehicles. The case involved a dispute over Section 129 of CGST Act penalties after a registered dealer&#039;s death. The deceased dealer&#039;s wife had paid 100% of disputed tax and 10% of penalty, while seeking registration to replace her husband under Section 93 of W.B.GST Act. The court ruled that technical objections should be addressed by the Single Judge, noting that revenue interests were reasonably safeguarded by the payments made. The decision was fact-specific and not intended as legal precedent.</description>
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      <pubDate>Fri, 18 Feb 2022 00:00:00 +0530</pubDate>
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