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    <title>2018 (7) TMI 758 - KERALA HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioner, a Marble and Granite dealer, in a case involving detention proceedings under Section 129 of the GST Act. The petitioner&#039;s payment of penalty through the GST portal under Section 49 was deemed valid, leading to the direction for the release of the detained goods. The Court clarified the payment mechanisms under the GST Act, the applicability of input tax credit, and the obligations of dealers in cases of detained goods.</description>
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