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2019 (12) TMI 93 - HC - GSTDetention of goods along with conveyance - no discrepancy was found during the course of physical verification - order in Form GST MOV-06 is issued - It was submitted that the action of the respondents of issuing notice under section 130 of the CGST Act and passing an order of confiscation thereunder is contrary to the scheme of the CGST Act - HELD THAT:- Issue notice, returnable 04th December, 2019.
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