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The petitioner, requested the respondents to release the seized goods and tried to explain that there was no deliberate mistake in respect of place of the delivery and the error was in GSTN and not on the part of the petitioner.

Shanti Prime Publication Pvt. Ltd.

Refund — Petitioner approached High Court in writ jurisdiction without exhausting the alternative remedy of appeal available under the Act. Writ petition disposed of with the liberty to the petitioner to avail the alternative remedy of appeal. — B. Narasimha Pai Vs. Commissioner Goods And Services Tax, Mysuru Commercial Tax Officer (Enf-18) [2019] 13 TAXLOK.COM 025 (Karnataka)

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