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2023 (7) TMI 625 - CHHATTISGARH HIGH COURTRejection of application of the petitioner for releasing of the vehicle Truck - proceedings of detention of the vehicle of the petitioner was instituted on 04.01.2021 - applicability of amended provision of Section 129 of the GST Act - HELD THAT:- Having perused the pleadings made in the present petition along with the return of the State, the contention raised by the learned State counsel that the amended provision of Section 129 of the GST Act, which has come into effect on 1st January, 2022, cannot be made applicable in the case of the petitioner, has substance. Hence, the prayer of the petitioner for release of the vehicle is accordingly rejected. The instant petition is accordingly dismissed.
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