2021 (10) TMI 1065

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....ard Sri Vishwjit, learned counsel for the petitioner, Sri Apurva Hajela, learned counsel for the Revenue and Sri Anant Tiwari, learned counsel for the Union of India. Challenge has been raised to the order dated 28.2.2018 passed under Section 129(3) of UPGST Rules, 2017. Solitary submission advanced by the learned counsel for the petitioner is that the goods have been seized solely on account ....