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2020 (2) TMI 1187

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..... the petitioner is that after the goods were intercepted on 6.12.2019, the petitioner approached the authorities with an intention to get the goods and the vehicle released after the payment of tax as was payable under Section 129(1)(a) of the GST Act. However, when the tax as was being paid by the petitioner was not accepted and imposition of tax was being done under Section 129 (1)(b) of the Act .....

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