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Since the present proceedings are found to have been terminated by the Supreme Court. Accordingly, present petition is dismissed.

Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner prayed for quashing the seizure order dated 16.11.2017 and the penalty notice under Section 129(3) of the Act. The counsel for the petitioners submitted that the petitioners may be permitted to institute and/or pursue the statutory remedy of appeal against the order impugned in the present petition. The court observed that in the identical matter the Supreme Court held that all the Writ Petitions pending before the High Court, are deemed to have been disposed of. Therefore, the present proceedings are found to have been terminated by the Supreme Court. Held that:- The Hon’ble High Court dismissed the present petition.
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