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    <title>2022 (2) TMI 1250 - CALCUTTA HIGH COURT</title>
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    <description>HC set aside an order under Section 129 of West Bengal GST Act that detained goods without providing the petitioners an opportunity of hearing. The Court directed release of goods upon payment of tax and penalty as per Section 129(1), with authorities to complete release within 72 hours of payment. The matter was remanded for fresh decision after proper hearing, with the Court clarifying that the order was set aside solely for violation of natural justice principles, not on merits.</description>
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      <description>HC set aside an order under Section 129 of West Bengal GST Act that detained goods without providing the petitioners an opportunity of hearing. The Court directed release of goods upon payment of tax and penalty as per Section 129(1), with authorities to complete release within 72 hours of payment. The matter was remanded for fresh decision after proper hearing, with the Court clarifying that the order was set aside solely for violation of natural justice principles, not on merits.</description>
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