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2019 (12) TMI 839 - KERALA HIGH COURTRelease of seized goods alongwith vehicle - direction to the 1st respondent to consider Ext.P10 objection and to hear the petitioner before finalising the proposal for imposition of penalty against the petitioner - HELD THAT:- The writ petition disposed off with a direction to the 1st respondent, before whom Ext.P10 objection has been filed by the petitioner, to consider the objection of the petitioner and also hear the petitioner before finalising the penalty proceedings under Section 130 of the GST Act.
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