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    <title>2020 (8) TMI 334 - KERALA HIGH COURT</title>
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    <description>The court upheld the detention notice under Section 129 of the GST Act due to discrepancies in the consignment and original invoice. The petitioner was directed to furnish a bank guarantee for the demanded amount for clearance. The 1st respondent was ordered to allow clearance upon bank guarantee submission and forward files to the adjudicating authority for dispute resolution under Section 130 of the GST Act within one month. The petitioner must provide a copy of the judgment and writ petition to the 1st respondent for further processing.</description>
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      <description>The court upheld the detention notice under Section 129 of the GST Act due to discrepancies in the consignment and original invoice. The petitioner was directed to furnish a bank guarantee for the demanded amount for clearance. The 1st respondent was ordered to allow clearance upon bank guarantee submission and forward files to the adjudicating authority for dispute resolution under Section 130 of the GST Act within one month. The petitioner must provide a copy of the judgment and writ petition to the 1st respondent for further processing.</description>
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