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2019 (4) TMI 741

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..... of natural justice - Held that:- In the present case, the petitioner has made a categorical averment in the petition that the amount of tax and penalty has been paid. Under the circumstances, there is no reason for the respondents to withhold the release of the truck in question together with the goods - the respondents are directed to forthwith release the Truck along with the goods contained the .....

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..... licable tax and penalty was issued in FORM GST MOV-09 on 9.3.2019 and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra. In paragraph 8, the petitioner is directed to appear before the signat .....

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