2021 (9) TMI 1305

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Full Text of the Document

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.... if any, shall be filed on or before 15.09.2021. 2. The learned Senior Counsel Adv.K.Srikumar, submits that the goods, now subject to the confiscation proceedings, are perishable in nature. 3. On a perusal of the provisions of Section 130 of the Central Goods and Service Tax Act, 2017, [hereinafter referred to as, 'the Act' for short]; it is seen that, when confiscation proceedings a....