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2018 (12) TMI 609 - HC - GSTSeizure of goods - Section 67(2) of the UPGST Act - Held that:- The proceedings under Section 130 can be initiated only when the person transporting the goods or the owner of the goods transporting the goods fails to pay the amount of tax and penalty for the release of the goods as per section 129(1) of UPGST Act - The matter requires consideration.
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