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....;BLE ASHWANI KUMAR MISHRA, J. Petitioner is a registered dealer who is engaged in trading of ready-made garments. It is asserted that in respect of goods in question that have been detained there exists valid tax invoice and e-way bill, and therefore, the petitioner at best could have been saddled with liability of tax and penalty under Section 129(1)(a) of the Central Goods and Service Tax Act, ....
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