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    <title>2024 (4) TMI 525 - ALLAHABAD HIGH COURT</title>
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    <description>The HC examined challenges to tax detention and penalty orders under the UP GST Act. Due to technical defects and legislative changes, the Court found the seizure and show-cause notices unsustainable. The HC quashed the detention and penalty orders from December 2017 and August 2023, ruling that penalties could not be validly imposed during the specified period, thus allowing the writ petition.</description>
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      <description>The HC examined challenges to tax detention and penalty orders under the UP GST Act. Due to technical defects and legislative changes, the Court found the seizure and show-cause notices unsustainable. The HC quashed the detention and penalty orders from December 2017 and August 2023, ruling that penalties could not be validly imposed during the specified period, thus allowing the writ petition.</description>
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