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    <title>2022 (3) TMI 541 - GUJARAT HIGH COURT</title>
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    <description>HC ordered provisional release of TMT bars and truck detained during transport after petitioner deposited tax and penalty. The court required petitioner to provide an undertaking to pay redemption fine with interest if goods are ultimately confiscated under Section 130. The case involved challenges to show cause notices (Form GST MOV-10 and GST MOV-06), with petitioner arguing procedural non-compliance with Rule 142(1) of GST Act regarding proper communication of notices. Substantive issues were scheduled for further hearing.</description>
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      <description>HC ordered provisional release of TMT bars and truck detained during transport after petitioner deposited tax and penalty. The court required petitioner to provide an undertaking to pay redemption fine with interest if goods are ultimately confiscated under Section 130. The case involved challenges to show cause notices (Form GST MOV-10 and GST MOV-06), with petitioner arguing procedural non-compliance with Rule 142(1) of GST Act regarding proper communication of notices. Substantive issues were scheduled for further hearing.</description>
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