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2019 (3) TMI 1563 - GUJARAT HIGH COURTImposition of penalty and redemption fine - Confiscation - FORM GST MOV-10 - Held that:- A perusal of the impugned notice reveals that in paragraphs 2, 3 and 4 thereof, there are various blanks which have not been filled in which makes it manifest that the procedure as required under the provisions of the Act as referred to in paragraphs 2, 3 and 4 have not been followed by the competent authority prior to issuance of the said notice. Issue Notice to the respondents returnable on 3rd April, 2019.
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