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    <title>2019 (11) TMI 343 - KERALA HIGH COURT</title>
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    <description>The court quashed the adjudication order under the CGST and SGST Acts due to lack of opportunity for the petitioner to be heard before the tax and penalty imposition. The court directed the authorities to issue fresh orders after hearing the petitioner, specifically addressing the issue of the e-Way Bill and providing reasons for the decision. The petitioner was allowed to seek release of goods by providing a bank guarantee for the detained amounts and was instructed to submit the writ petition and judgment copy for further action by the authorities.</description>
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      <description>The court quashed the adjudication order under the CGST and SGST Acts due to lack of opportunity for the petitioner to be heard before the tax and penalty imposition. The court directed the authorities to issue fresh orders after hearing the petitioner, specifically addressing the issue of the e-Way Bill and providing reasons for the decision. The petitioner was allowed to seek release of goods by providing a bank guarantee for the detained amounts and was instructed to submit the writ petition and judgment copy for further action by the authorities.</description>
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