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2019 (12) TMI 326

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....THUSHARA JAMES JUDGMENT The petitioner has approached this Court aggrieved by Ext.P5 notice and Ext.P7 determination order under Section 129 of the Central Goods and Service Tax (CGST) Act, detaining the goods and vehicle belonging to the petitioner, on the ground that, a verification of the documents that accompanied the goods showed that the consignor and consignee are two different entities....