2021 (5) TMI 497

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....oner. It is the case of the petitioner that the petitioner is a proprietorship concerned engaged in the business of trading of pan masala and chewing tobacco. The petitioner is duly registered under the Goods and Services Tax Act, 2017 (for short 'the GST Act'). It is the case of the petitioner that the truck of the petitioner carrying goods was intercepted by the respondent-authorities....