Seizure of goods u/s 129(1) – Transaction Declaration Form (T.D.F.) was not attached with the consignments – the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. A

Goods and Services Tax – Seizure of goods u/s 129(1) – Transaction Declaration Form (T.D.F.) was not attached with the consignments – the seizure and penalty imposed upon the petitioners based on the

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