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    <title>PRODUCING E-WAY BILL BEFORE ISSUE OF SEIZURE ORDER</title>
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    <description>Where an E-way bill missing at interception is produced before a seizure order without any discrepancy being found, initial non-production does not justify continued seizure or imposition of tax liability; detention powers and investigative options remain available to authorities, but rectification of the defect prior to seizure rebuts any presumption of evasion and supports quashing of seizure and refund of deposits.</description>
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      <description>Where an E-way bill missing at interception is produced before a seizure order without any discrepancy being found, initial non-production does not justify continued seizure or imposition of tax liability; detention powers and investigative options remain available to authorities, but rectification of the defect prior to seizure rebuts any presumption of evasion and supports quashing of seizure and refund of deposits.</description>
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