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    <title>2024 (4) TMI 1224 - KERALA HIGH COURT</title>
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    <description>Where cash seized by State GST authorities had already been handed over to the Income Tax Department under a requisition under Section 132A of the Income-tax Act, the request for its release could not effectively be pursued against the GST authorities, and the proper remedy lay before the Income Tax Department. In the GST proceedings, the petitioners were also granted a short extension of time to file a reply to the notice under Section 74(1) of the CGST/SGST Act, and the adjudication was directed to continue in accordance with law.</description>
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      <description>Where cash seized by State GST authorities had already been handed over to the Income Tax Department under a requisition under Section 132A of the Income-tax Act, the request for its release could not effectively be pursued against the GST authorities, and the proper remedy lay before the Income Tax Department. In the GST proceedings, the petitioners were also granted a short extension of time to file a reply to the notice under Section 74(1) of the CGST/SGST Act, and the adjudication was directed to continue in accordance with law.</description>
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