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    <title>2019 (12) TMI 326 - KERALA HIGH COURT</title>
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    <description>The court upheld the detention of goods and a vehicle under Section 129 of the CGST Act due to discrepancies in documentation, emphasizing that the definition of supply includes transfers beyond sale. The petitioner was permitted to secure release by providing a bank guarantee for the specified tax and penalty amount, with the matter referred for adjudication under the SGST Act. This decision underscores the necessity of complying with documentation requirements to prevent detention and outlines the broader scope of supply under the CGST Act, offering guidance on resolving similar GST compliance issues.</description>
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    <pubDate>Wed, 04 Dec 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=389443</link>
      <description>The court upheld the detention of goods and a vehicle under Section 129 of the CGST Act due to discrepancies in documentation, emphasizing that the definition of supply includes transfers beyond sale. The petitioner was permitted to secure release by providing a bank guarantee for the specified tax and penalty amount, with the matter referred for adjudication under the SGST Act. This decision underscores the necessity of complying with documentation requirements to prevent detention and outlines the broader scope of supply under the CGST Act, offering guidance on resolving similar GST compliance issues.</description>
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      <pubDate>Wed, 04 Dec 2019 00:00:00 +0530</pubDate>
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