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    <title>Detained goods may be released u/s 129(1)(a) of CGST Act, 2017. Petitioner can appeal against penalty.</title>
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    <description>The High Court held that the detained goods can be released upon proper application u/s 129(1)(a) of the CGST Act, 2017, with deposit of tax and penalty. The petitioner can appeal against the penalty imposed after release.</description>
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      <description>The High Court held that the detained goods can be released upon proper application u/s 129(1)(a) of the CGST Act, 2017, with deposit of tax and penalty. The petitioner can appeal against the penalty imposed after release.</description>
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