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    <title>2023 (10) TMI 583 - ALLAHABAD HIGH COURT</title>
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    <description>The HC quashed the orders imposing tax and penalty on the petitioner, finding that the authorities exceeded their powers of seizure under the UPGST Act. The Court allowed the writ petition due to the non-constitution of the GST tribunal and directed the return of the deposited amount within two months, emphasizing adherence to legal procedures.</description>
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