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The present petition has been filed against the detention of goods and vehicle. Matter requires consideration.

Section 129, 130 of the CGST Act, 2017 – Goods in Transit ----The petitioner challenged the appellate authority order. The petitioner counsel submitted that though the tax invoice was found not supporting the goods, however, there was nothing to doubt the ownership over the goods and ownership may arise even if the dealer is an unregistered dealer. The court observed that the matter requires consideration. Held that:- The Hon’ble High Court granted four week time to the respondent to file reply and directed that subject to the petitioner furnishing security within a period of two weeks, the goods and conveyance shall be released.
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