2019 (10) TMI 1012

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..... ioner and learned Additional Advocate General for the State. It has been brought to notice of the Court that the goods are perishable and hazardous in nature. Sri Manish Goyal learned Addl. Advocate General has submitted that the Central Goods and Services Tax Act, 2017 provides a complete procedure for release of such goods, as contained in section 67(8) of the Act read with Rule 141 of the rel .....

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