2022 (11) TMI 1120

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....or the Respondents : Adv. Jasmin M M, Government Pleader JUDGMENT The petitioner faced with proceedings under Section 129 of the CGST/SGST Act, 2017. The grievance of the petitioner is that despite the willingness of the petitioner to comply with the provisions of Section 129 (1)(c), the 1st respondent is refusing to accept the bank guarantee and release the goods, pending adjudication of th....