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    <title>2018 (12) TMI 842 - KERALA HIGH COURT</title>
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    <description>The court ordered the release of goods and vehicle detained for failure to upload Part-B e-way bill under the CGST Act. The petitioner, a goods transporting agency, was directed to furnish a Bank Guarantee for tax and penalty due, along with a bond for the value of goods as per CGST Rules. The judgment relied on precedent and directed the respondent authority to release the goods and vehicle subject to specified conditions.</description>
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