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    <title>2024 (12) TMI 62 - ALLAHABAD HIGH COURT</title>
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    <description>HC quashed detention and seizure orders against tobacco dealer whose goods were intercepted for missing State E-way bill during GST transitional period. Court found that State E-way bill requirement was not enforceable during the specific period, and presence of Central E-way bill made detention unjustified. Relying on Division Bench precedents in Godrej and Varun Beverages cases, HC allowed writ petition and directed refund of deposited amounts within one month, clarifying legal position on E-way bill requirements under GST Act.</description>
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