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    <title>2025 (1) TMI 1026 - ALLAHABAD HIGH COURT</title>
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    <description>HC allowed release of seized goods on provisional terms: the petitioner must execute the bond in Form GST MOV-08 and furnish a bank guarantee equivalent to applicable tax, interest and penalty, pursuant to Section 129(1)(c) read with Rule 140. The writ petition was disposed accordingly, directing release upon compliance with those conditions. The petitioner was permitted to pursue appellate remedies before the Appellate Authority under Section 107.</description>
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      <description>HC allowed release of seized goods on provisional terms: the petitioner must execute the bond in Form GST MOV-08 and furnish a bank guarantee equivalent to applicable tax, interest and penalty, pursuant to Section 129(1)(c) read with Rule 140. The writ petition was disposed accordingly, directing release upon compliance with those conditions. The petitioner was permitted to pursue appellate remedies before the Appellate Authority under Section 107.</description>
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