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2023 (5) TMI 713 - HC - GSTJurisdiction - Confiscation of goods (when in transit) - it was submitted that exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder without availing the petitioner the benefits of release of the goods under Section 129, could be said to be without jurisdiction - HELD THAT:- Rule, returnable on 19.4.2023. By way of interim relief, the goods of the petitioner shall be released provided the petitioner complies with the conditions imposed.
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