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    <title>2024 (4) TMI 1080 - ALLAHABAD HIGH COURT</title>
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    <description>HC quashed penalty orders under GST Act for undervaluation of goods. Court held that detention of goods solely on undervaluation grounds without following proper legal procedure is invalid. Specific statutory provisions must be followed before imposing penalties. Impugned orders were set aside, with directions to return deposits made by petitioner within four weeks.</description>
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      <description>HC quashed penalty orders under GST Act for undervaluation of goods. Court held that detention of goods solely on undervaluation grounds without following proper legal procedure is invalid. Specific statutory provisions must be followed before imposing penalties. Impugned orders were set aside, with directions to return deposits made by petitioner within four weeks.</description>
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