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2019 (12) TMI 877 - HC - GSTRelease of confiscated goods alongwith vehicle - section 121 of CGST Act - HELD THAT:- Taking note of the said submission, it is directed that if the petitioner furnishes a bank guarantee for the amount determined in Ext.P2 notice, then the 1st respondent shall forthwith release the consignment and the vehicle to the petitioner. The respondents shall, thereafter, refer the matter for adjudication in terms of Section 130 of the CGST Act.
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