<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2019 (11) TMI 944 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=388695</link>
    <description>The court upheld the detention order under Section 129 of the CGST/SGST Act due to missing valid documents during goods transportation. The petitioner must provide a bank guarantee for tax and penalty amounts to secure release of goods and the vehicle. The respondent is directed to conduct an adjudication process under Section 130 of the GST Act post-release and hearing the petitioner. Compliance with GST Act documentation rules during goods transit is stressed, along with the importance of following proper procedures for fair adjudication in detention cases.</description>
    <language>en-us</language>
    <pubDate>Mon, 18 Nov 2019 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 12 Mar 2025 17:39:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=594794" rel="self" type="application/rss+xml"/>
    <item>
      <title>2019 (11) TMI 944 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=388695</link>
      <description>The court upheld the detention order under Section 129 of the CGST/SGST Act due to missing valid documents during goods transportation. The petitioner must provide a bank guarantee for tax and penalty amounts to secure release of goods and the vehicle. The respondent is directed to conduct an adjudication process under Section 130 of the GST Act post-release and hearing the petitioner. Compliance with GST Act documentation rules during goods transit is stressed, along with the importance of following proper procedures for fair adjudication in detention cases.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Mon, 18 Nov 2019 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=388695</guid>
    </item>
  </channel>
</rss>