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    <title>2023 (3) TMI 998 - ALLAHABAD HIGH COURT</title>
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    <description>The SC examined a GST case involving seized tobacco goods. The court classified tobacco as perishable and ruled that the petitioner failed to meet statutory release requirements under section 67 of UPGST Act. The petition was dismissed, with the petitioner advised to comply with legal deposit conditions for potential goods release. The judgment emphasized strict adherence to procedural guidelines for seized goods.</description>
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      <description>The SC examined a GST case involving seized tobacco goods. The court classified tobacco as perishable and ruled that the petitioner failed to meet statutory release requirements under section 67 of UPGST Act. The petition was dismissed, with the petitioner advised to comply with legal deposit conditions for potential goods release. The judgment emphasized strict adherence to procedural guidelines for seized goods.</description>
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