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    <title>2018 (3) TMI 1074 - KERALA HIGH COURT</title>
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    <description>The court upheld the detention of a consignment of GI Squares by the respondents due to transportation using documents not compliant with the SGST Act. The petitioner&#039;s argument that the consignment was accompanied by a delivery note under the KVAT Act was rejected. The court ordered the release of goods and vehicle upon the petitioner providing a bank guarantee for the demanded security deposit. The adjudicating authority was directed to proceed with the case independently within two months. Compliance with the judgment required the petitioner to furnish copies to the respondent for further action.</description>
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