https://www.taxtmi.com/caselaws?id=394396 The High Court upheld the detention of goods and conveyance under the Central Goods and Services Tax Act, finding the appellant failed to prove the transaction was not a sale. The appellant was directed to furnish a Bank Guarantee for release of the goods pending adjudication under the Kerala GST Act and Rules. The Court emphasized the need for the appellant to participate in the adjudication process, file objections, and have a personal hearing before the authority. The appellant was granted the opportunity to present their case, with the Bank Guarantee not to be encashed until the authority's decision. en-us Tue, 17 Dec 2019 00:00:00 +0530 Tue, 18 Mar 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394396 The High Court upheld the detention of goods and conveyance under the Central Goods and Services Tax Act, finding the appellant failed to prove the transaction was not a sale. The appellant was directed to furnish a Bank Guarantee for release of the goods pending adjudication under the Kerala GST Act and Rules. The Court emphasized the need for the appellant to participate in the adjudication process, file objections, and have a personal hearing before the authority. The appellant was granted the opportunity to present their case, with the Bank Guarantee not to be encashed until the authority's decision. Case-Laws GST Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394396