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2018 (12) TMI 1273 - HC - GSTSeizure of goods with vehicle - Section 129(1) of the GST Act - Held that:- The petitioner has already deposited the tax and the penality but even then the goods are not being released and they are insisting that the petitioner-owner should appear instead of the authorised representation or the signatory - respondent are directed to forthwith release the goods and vehicle provisionaly unconditional.
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