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2019 (11) TMI 892 - HC - GSTConfiscation of goods alongwith the vehicle - respondents have proceeded under section 130 of the CGST Act, 2017 by issuing notice in Form GST-MOV-10 on the ground that after checking the dealers record according to the GST system, the dealer appears to be involved in bogus billing practice or making false claim of ITC for the period of August, 2019 and September, 2019 - HELD THAT:- Issue notice, returnable on 18th November, 2019.
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