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    <title>2023 (12) TMI 735 - ALLAHABAD HIGH COURT</title>
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    <description>HC quashed search and seizure proceedings under U.P. GST Act due to procedural non-compliance with Section 67(1). The court found the authorization invalid as reasons were provided after the search warrant was issued, rendering the entire action illegal. The court ordered release of detained goods and documents within 15 days.</description>
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