Confiscation of goods – invocation of Section 129 – The dealer has also furnished a security equivalent to the value of the goods. There is, hence, no question of the applicable tax and penalty being not paid, since at any time the bank guarante

Goods and Services Tax – Confiscation of goods – invocation of Section 129 – The dealer has also furnished a security equivalent to the value of the goods. There is, hence, no question of the applicab

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