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    <title>2023 (12) TMI 826 - ALLAHABAD HIGH COURT</title>
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    <description>HC ruled on GST goods detention under Section 129, requiring petitioner to deposit security equivalent to tax liability. Goods were released, with enhanced security deposit mandated within one month. Proceedings are summary in nature, protecting revenue interests, and do not prejudge final tax assessment. Writ petition disposed of, with security deposit subject to subsequent adjudication.</description>
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      <description>HC ruled on GST goods detention under Section 129, requiring petitioner to deposit security equivalent to tax liability. Goods were released, with enhanced security deposit mandated within one month. Proceedings are summary in nature, protecting revenue interests, and do not prejudge final tax assessment. Writ petition disposed of, with security deposit subject to subsequent adjudication.</description>
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