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2023 (6) TMI 1053

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....Panduranga , CGC, for respondent Nos. 1 and 2. Hema Kumar. K. , AGA, for respondent Nos. 3 to 5. ORDER The petitioner has called in question the fifth respondent's confiscation order dated February 6, 2021 (annexure A1) under section 130 of the Karnataka Goods and Services tax Act, 2017. It is undisputed that the fifth respondent can consider the request for release of the vehicle only if ....