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    <description>HC of Calcutta reviewed a case involving goods seizure and penalty under GST regulations. The Court directed the appellant to file an application under Section 129(1)(a) within a week for goods release, with the tax authority required to independently consider the request within 10 days. The judgment preserved the appellant&#039;s rights in a pending writ petition and did not impact the department&#039;s substantive position.</description>
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