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    <title>2023 (1) TMI 232 - GUJARAT HIGH COURT</title>
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    <description>The HC examined a GST-related case involving goods and vehicle confiscation under Sections 129 and 130 of CGST Act, 2017. The court directed release of goods and conveyance upon fulfilling specific conditions, including depositing tax (Rs. 3,21,230), penalty (Rs. 3,21,230), and furnishing a bond for fine (Rs. 64,24,600). The ruling balanced regulatory compliance with procedural fairness, providing conditional interim relief to the petitioner.</description>
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      <description>The HC examined a GST-related case involving goods and vehicle confiscation under Sections 129 and 130 of CGST Act, 2017. The court directed release of goods and conveyance upon fulfilling specific conditions, including depositing tax (Rs. 3,21,230), penalty (Rs. 3,21,230), and furnishing a bond for fine (Rs. 64,24,600). The ruling balanced regulatory compliance with procedural fairness, providing conditional interim relief to the petitioner.</description>
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