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    <title>2024 (11) TMI 104 - ALLAHABAD HIGH COURT</title>
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    <description>The writ petition under Article 226 challenged detention orders under Section 129 of the Uttar Pradesh GST Act, 2017 and questioned the competence of the issuing authority. Pending further hearing and exchange of affidavits, the petitioner sought release of the detained goods by offering security. The Court directed interim release of the goods on furnishing of a bank guarantee in terms of Rule 140(1) of the Uttar Pradesh GST Rules, 2017, while leaving the merits of the statutory challenge open for later consideration.</description>
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      <description>The writ petition under Article 226 challenged detention orders under Section 129 of the Uttar Pradesh GST Act, 2017 and questioned the competence of the issuing authority. Pending further hearing and exchange of affidavits, the petitioner sought release of the detained goods by offering security. The Court directed interim release of the goods on furnishing of a bank guarantee in terms of Rule 140(1) of the Uttar Pradesh GST Rules, 2017, while leaving the merits of the statutory challenge open for later consideration.</description>
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