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2023 (3) TMI 375 - SCH - GSTSeizure of goods alongwith vehicle - HELD THAT:- The matter requires consideration and the proposition of law has been laid down in decision rendered by the High Court of Kerala at Ernakulam in Hindustan Steel and Cement and Ors. v. Assistant State Tax Officer, 24X7 Mobile Squad @ Vatakara, State Goods and Services Tax Department and Ors. [2022 (8) TMI 393 - KERALA HIGH COURT]. Issue notice.
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