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    <title>2019 (11) TMI 887 - KERALA HIGH COURT</title>
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    <description>The court upheld the detention order (Ext.P4) due to the absence of the original invoice during the transportation of goods, citing Section 129 of the GST Act. However, the petitioner was granted the opportunity to secure the release of the consignment and vehicle by providing a bank guarantee for the tax and penalty amount determined in the order. The court emphasized the importance of complying with documentary requirements for transporting goods under the GST Act and directed the respondent to proceed with adjudication after hearing the petitioner.</description>
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      <description>The court upheld the detention order (Ext.P4) due to the absence of the original invoice during the transportation of goods, citing Section 129 of the GST Act. However, the petitioner was granted the opportunity to secure the release of the consignment and vehicle by providing a bank guarantee for the tax and penalty amount determined in the order. The court emphasized the importance of complying with documentary requirements for transporting goods under the GST Act and directed the respondent to proceed with adjudication after hearing the petitioner.</description>
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