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    <title>2019 (12) TMI 838 - KERALA HIGH COURT</title>
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    <description>The Kerala High Court upheld the detention of goods due to discrepancies in the e-way bill information but directed their release upon the petitioner furnishing a bank guarantee covering tax and penalty amounts. The court instructed the file to be forwarded for adjudication under the CGST Act and required the petitioner to provide necessary documents to the respondent.</description>
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      <description>The Kerala High Court upheld the detention of goods due to discrepancies in the e-way bill information but directed their release upon the petitioner furnishing a bank guarantee covering tax and penalty amounts. The court instructed the file to be forwarded for adjudication under the CGST Act and required the petitioner to provide necessary documents to the respondent.</description>
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