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2018 (5) TMI 1180 - HC - GSTRelease of seized vehicle - evasion of SGST and CGST - The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules - Held that: - In the absence of any challenge against the rules, the goods and vehicle can be released only in accordance with Rule 140 - interim order modified directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded - appeal disposed off.
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