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    <title>2026 (10) TMI 87 - GAUHATI HIGH COURT</title>
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    <description>Seized mobile phones and bank debit cards may be retained beyond six months under the CGST Act only if an order extending the seizure has been made. Where no extension order exists, continued detention is impermissible and the seized articles must be returned to the person from whom they were seized.</description>
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