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    <title>2019 (1) TMI 140 - KERALA HIGH COURT</title>
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    <description>Detained goods and vehicle were held releasable on compliance with Rule 140(1) of the CGST Rules, 2017. Applying an earlier Division Bench ruling on the same issue, the Court accepted that release could be secured by furnishing a bank guarantee for the tax and penalty found due and a bond for the value of the goods. The detention was interfered with to that extent, and release followed subject to those prescribed conditions.</description>
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