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    <title>2020 (7) TMI 635 - KERALA HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioner, a distributor of home appliances, in a case challenging a detention notice under the GST Act due to non-consecutive serial numbers on tax invoices. The Court found that the suspicion raised by the authority regarding the invoice numbers did not justify the detention of goods that were accompanied by valid documentation. As the goods had proper tax invoices and e-way bills, meeting the requirements of the GST Rules, the Court directed the immediate release of the detained goods upon presentation of the judgment copy by the petitioner.</description>
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      <description>The Court ruled in favor of the petitioner, a distributor of home appliances, in a case challenging a detention notice under the GST Act due to non-consecutive serial numbers on tax invoices. The Court found that the suspicion raised by the authority regarding the invoice numbers did not justify the detention of goods that were accompanied by valid documentation. As the goods had proper tax invoices and e-way bills, meeting the requirements of the GST Rules, the Court directed the immediate release of the detained goods upon presentation of the judgment copy by the petitioner.</description>
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