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    <title>2022 (2) TMI 1213 - GUJARAT HIGH COURT</title>
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    <description>The HC addressed a writ petition challenging detention of goods (Areca Nuts) under Section 129(1) of CGST Act. The court noted that the supplier had already deposited the required tax and penalty amount twice, and considering the perishable nature of the goods, directed their release along with the conveyance. While not quashing the detention order outright, the court permitted the department to issue a notice under Section 130 in the future if warranted, with the petitioner retaining the right to challenge such notice before the appropriate forum.</description>
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    <pubDate>Wed, 23 Feb 2022 00:00:00 +0530</pubDate>
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      <description>The HC addressed a writ petition challenging detention of goods (Areca Nuts) under Section 129(1) of CGST Act. The court noted that the supplier had already deposited the required tax and penalty amount twice, and considering the perishable nature of the goods, directed their release along with the conveyance. While not quashing the detention order outright, the court permitted the department to issue a notice under Section 130 in the future if warranted, with the petitioner retaining the right to challenge such notice before the appropriate forum.</description>
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