2019 (5) TMI 2023

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..... ONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioner has, inter alia, submitted that upon the vehicle in question together with the goods being detained under section 129(1) of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as "the GST Act"), the petitioner has deposited the tax and penalty as contemplated under section 129 of the Act .....

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