2023 (1) TMI 733

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Full Text of the Document

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....ion is for quashing of the proceedings initiated in pursuance of the notice dated February 13, 2018, by which the vehicle carrying goods was detained. Prayer has also been made to conclude the proceedings initiated for refund of amount of tax deposited by the petitioner before passing any order. 2. The stand taken in the counter affidavit filed by the respondents is that the petitioner had failed....