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    <title>2019 (2) TMI 329 - KERALA HIGH COURT</title>
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    <description>The court granted the release of goods and a vehicle upon the appellant furnishing a Bank Guarantee and a simple bond without sureties for the goods&#039; value. The court emphasized expeditious action and clarified the conditions for release under Rule 141 of the Central Goods and Services Tax Rules, 2017. The court did not find it necessary to address the appellant&#039;s contention under Section 130 of the Act as the Department had not initiated proceedings under that section yet. The Writ Appeal was disposed of with guidance on compliance and release conditions.</description>
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