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    <title>2022 (8) TMI 410 - ALLAHABAD HIGH COURT</title>
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    <description>HC quashed tax and penalty orders against PVC pipe manufacturer, finding procedural violations in search and seizure operation. The court determined authorities lacked proper jurisdiction under Section 129(3) of UP GST Act, 2017. HC directed Commercial Tax Commissioner to investigate officer misconduct and ordered refund of deposited amounts with interest.</description>
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