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    <title>2020 (2) TMI 171 - KERALA HIGH COURT</title>
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    <description>The Court ordered the release of goods detained under Sec.129 of the GST Act to the petitioner, a plywood dealer, based on discrepancies between the tax invoice and E-Way bill. Emphasizing that clerical errors should not lead to presumptions of tax evasion, the Court allowed the release on execution of a simple bond, rejecting the need for a bank guarantee. The Court highlighted the petitioner&#039;s compliance with tax regulations and absence of prior adverse records of tax evasion, directing immediate release pending further adjudication proceedings.</description>
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    <pubDate>Fri, 31 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (2) TMI 171 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=391727</link>
      <description>The Court ordered the release of goods detained under Sec.129 of the GST Act to the petitioner, a plywood dealer, based on discrepancies between the tax invoice and E-Way bill. Emphasizing that clerical errors should not lead to presumptions of tax evasion, the Court allowed the release on execution of a simple bond, rejecting the need for a bank guarantee. The Court highlighted the petitioner&#039;s compliance with tax regulations and absence of prior adverse records of tax evasion, directing immediate release pending further adjudication proceedings.</description>
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      <pubDate>Fri, 31 Jan 2020 00:00:00 +0530</pubDate>
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