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    <title>2025 (1) TMI 1081 - CHHATTISGARH HIGH COURT</title>
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    <description>HC held the notice under Section 129(3) of the GST Act invalid to the extent challenged and directed interim release of the seized goods and vehicle. Applying Circular dated 31-12-2018, the invoice accompanying the consignment identified the applicant as cosigner, entitling custody relief. The court allowed the application and ordered the seized goods and truck (Reg. No. CG 10 AJ 1477) to be delivered to the applicant subject to compliance with the conditions imposed by the HC.</description>
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      <description>HC held the notice under Section 129(3) of the GST Act invalid to the extent challenged and directed interim release of the seized goods and vehicle. Applying Circular dated 31-12-2018, the invoice accompanying the consignment identified the applicant as cosigner, entitling custody relief. The court allowed the application and ordered the seized goods and truck (Reg. No. CG 10 AJ 1477) to be delivered to the applicant subject to compliance with the conditions imposed by the HC.</description>
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