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    <title>2018 (5) TMI 368 - KERLA HIGH COURT</title>
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    <description>HC ruled in favor of petitioner, ordering vehicle release contingent on furnishing bank guarantee of Rs. 1,12,148 and executing bond under Rule 140(1) of CGST Rules. The detention was deemed excessive, and the court provided a mechanism for the vehicle&#039;s immediate release while preserving the tax authority&#039;s potential recovery rights.</description>
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