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    <title>2020 (4) TMI 132 - KERALA HIGH COURT</title>
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    <description>Detention for non-entry of Part-B of an e-way bill was treated as a statutory GST violation warranting detention and not as a minor breach. The Court nevertheless directed release of the detained goods and vehicle forthwith on furnishing a bank guarantee for the amount mentioned in the detention proceedings, while preserving the department&#039;s right to complete adjudication after giving the taxpayer a reasonable opportunity of hearing. The matter therefore reflects interim release against security, with the alleged contravention, tax liability and penalty left for final adjudication in accordance with law.</description>
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