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    <title>2018 (12) TMI 139 - KERALA HIGH COURT</title>
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    <description>The court upheld the Department&#039;s demand for compliance with Section 129(1)(a) of the GST Act but found the insistence on penalty and tax for all set-top boxes unsustainable. The petitioner was required to provide a bank guarantee and personal bond only for the 600 boxes not covered in the delivery challan. The writ petition was disposed of, allowing further adjudication before the State Tax Officer on the tax liability of the remaining set-top boxes.</description>
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    <pubDate>Thu, 29 Nov 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=371370</link>
      <description>The court upheld the Department&#039;s demand for compliance with Section 129(1)(a) of the GST Act but found the insistence on penalty and tax for all set-top boxes unsustainable. The petitioner was required to provide a bank guarantee and personal bond only for the 600 boxes not covered in the delivery challan. The writ petition was disposed of, allowing further adjudication before the State Tax Officer on the tax liability of the remaining set-top boxes.</description>
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      <pubDate>Thu, 29 Nov 2018 00:00:00 +0530</pubDate>
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