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    <title>2020 (8) TMI 39 - KERALA HIGH COURT</title>
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    <description>The court upheld the detention of vehicles and goods due to the non-production of an e-way bill for the first leg of the journey. However, the petitioner was allowed to secure release by furnishing a bank guarantee for the demanded amount. The court directed the respondent to release the vehicles and goods upon receipt of the bank guarantee and proceed with adjudication under Section 130 of the GST Act to address objections regarding tax and penalty imposition. This decision promotes a fair resolution process and emphasizes compliance with legal procedures outlined in the GST Act.</description>
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