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    <title>2025 (11) TMI 112 - ALLAHABAD HIGH COURT</title>
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    <description>HC dismissed the petition and upheld detention under Section 129(3) CGST Act, finding no illegality in seizure where, at interception, requisite documents for goods sent for job work were not produced despite subsequent production of an e-way bill before the seizure order. The court held the issue aligned with prior HC authority that absence of a delivery challan and e-way bill at interception justified proceedings by tax authorities. Consequently, the impugned orders were sustained and no interference was warranted.</description>
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      <title>2025 (11) TMI 112 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780644</link>
      <description>HC dismissed the petition and upheld detention under Section 129(3) CGST Act, finding no illegality in seizure where, at interception, requisite documents for goods sent for job work were not produced despite subsequent production of an e-way bill before the seizure order. The court held the issue aligned with prior HC authority that absence of a delivery challan and e-way bill at interception justified proceedings by tax authorities. Consequently, the impugned orders were sustained and no interference was warranted.</description>
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      <pubDate>Thu, 18 Sep 2025 00:00:00 +0530</pubDate>
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