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Authority Must Assess Eligibility u/s 129(1) of GST Act 2017 for Detention Order Ownership Claims.
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....Detention order - claim of ownership - the concerned authority will have to consider the applicability of sub-section (1) of Section 129 and if prayed to that effect, whether the appellant is entitled to the benefit of clause (c) of sub-section (1) of Section 129 of the said Act of 2017.....


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