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    <title>2019 (12) TMI 835 - KERALA HIGH COURT</title>
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    <description>Detention of consignments for an expired e-way bill was treated as justified, and the detention notice was not disturbed. At the same time, the goods were directed to be released on the petitioner furnishing a bank guarantee covering the tax and penalty amounts stated in the detention notice, with the dispute to proceed to adjudication under the Central Goods and Services Tax Act. The text reflects that expired e-way bill detention may be sustained, while conditional release can be granted against adequate security pending statutory adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=389952</link>
      <description>Detention of consignments for an expired e-way bill was treated as justified, and the detention notice was not disturbed. At the same time, the goods were directed to be released on the petitioner furnishing a bank guarantee covering the tax and penalty amounts stated in the detention notice, with the dispute to proceed to adjudication under the Central Goods and Services Tax Act. The text reflects that expired e-way bill detention may be sustained, while conditional release can be granted against adequate security pending statutory adjudication.</description>
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      <pubDate>Wed, 11 Dec 2019 00:00:00 +0530</pubDate>
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