2023 (4) TMI 1348

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....ent petition has been filed challenging the order dated 23.12.2017 whereby the order was passed against the petitioner under section 129 (3) of the U.P. G.S.T. Act as well as the order dated 27.02.2019 whereby the appeal was dismissed. The contention of the counsel for the petitioner is that the detention order was passed detaining the goods on 19.12.2017 mainly on the ground that the same was no....