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    <title>2018 (11) TMI 398 - KERALA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging Rule 140 of the CGST/SCST Rules in a detention proceeding under Section 129 of the Goods and Services Tax Act. The court applied a previous judgment&#039;s legal principle, ruling in favor of consistency with the earlier decision and denying the requested reliefs, including striking down the order and notice related to the detention proceedings and refraining from further proceedings under Section 129 without collecting security.</description>
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      <description>The court dismissed the writ petition challenging Rule 140 of the CGST/SCST Rules in a detention proceeding under Section 129 of the Goods and Services Tax Act. The court applied a previous judgment&#039;s legal principle, ruling in favor of consistency with the earlier decision and denying the requested reliefs, including striking down the order and notice related to the detention proceedings and refraining from further proceedings under Section 129 without collecting security.</description>
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