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    <title>2019 (7) TMI 1066 - KERALA HIGH COURT</title>
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    <description>The court disposed of the writ petition challenging the detention order and show-cause notice under the CGST Act, 2017 without delving into the merits of the case. The petitioner was directed to submit a bank guarantee for the tax and penalty amounts specified, with the respondent ordered to release the goods upon receipt of the guarantee. The court emphasized adherence to statutory procedures and timelines for completing the enquiry and issuing a decision, relieving the petitioner of the bank guarantee obligation if the respondent failed to comply with the court&#039;s directives within six weeks.</description>
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      <description>The court disposed of the writ petition challenging the detention order and show-cause notice under the CGST Act, 2017 without delving into the merits of the case. The petitioner was directed to submit a bank guarantee for the tax and penalty amounts specified, with the respondent ordered to release the goods upon receipt of the guarantee. The court emphasized adherence to statutory procedures and timelines for completing the enquiry and issuing a decision, relieving the petitioner of the bank guarantee obligation if the respondent failed to comply with the court&#039;s directives within six weeks.</description>
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