2024 (9) TMI 37

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..... mission of the IT Authorities - As decided by HC 2023 (11) TMI 654 - MADHYA PRADESH HIGH COURT] Revenue has failed to satisfy that this was a case which made it impossible/impracticable for Revenue to seize the liquor found at the premises of petitioners and, therefore, it can be presumed that there were no compelling reasons to invoke Section 132(3) - Delay filling SLP - HELD THAT:- There is gros .....

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