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    <title>2024 (9) TMI 1486 - ALLAHABAD HIGH COURT</title>
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    <description>Documentary evidence showing a genuine chain of sale and resale of goods defeated GST detention, because the movement was supported by invoices and the detention lacked a valid basis. The detention order and consequential notices, including action under Section 129(1) of the CGST Act, were quashed and set aside. Once the detention was held illegal, the security amount deposited for release of the goods could not be retained, and the authorities were directed to refund it within six weeks.</description>
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      <description>Documentary evidence showing a genuine chain of sale and resale of goods defeated GST detention, because the movement was supported by invoices and the detention lacked a valid basis. The detention order and consequential notices, including action under Section 129(1) of the CGST Act, were quashed and set aside. Once the detention was held illegal, the security amount deposited for release of the goods could not be retained, and the authorities were directed to refund it within six weeks.</description>
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