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    <title>2024 (1) TMI 617 - GUJARAT HIGH COURT</title>
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    <description>Interim release of a seized vehicle was considered appropriate where the petitioners were willing to deposit the penalty imposed under Section 130 of the GST Act and provide the usual undertaking. Although the respondents objected on the ground of an available appellate remedy, the Court noted the pending issue on the interplay between Sections 129 and 130 and found a prima facie case for interim relief. The vehicle was directed to be released on deposit of the stated penalty amount within one week, and rule was issued.</description>
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    <pubDate>Wed, 27 Sep 2023 00:00:00 +0530</pubDate>
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      <description>Interim release of a seized vehicle was considered appropriate where the petitioners were willing to deposit the penalty imposed under Section 130 of the GST Act and provide the usual undertaking. Although the respondents objected on the ground of an available appellate remedy, the Court noted the pending issue on the interplay between Sections 129 and 130 and found a prima facie case for interim relief. The vehicle was directed to be released on deposit of the stated penalty amount within one week, and rule was issued.</description>
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      <pubDate>Wed, 27 Sep 2023 00:00:00 +0530</pubDate>
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