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    <title>2020 (8) TMI 335 - KERALA HIGH COURT</title>
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    <description>The court found the detention notice under Section 129 of the GST Act prima facie justified due to discrepancies in transportation documents. The petitioner was allowed to clear the goods by providing a bank guarantee for the amount demanded in the notice. The court directed the adjudication process to resolve the dispute within one month, ensuring the petitioner&#039;s right to be heard. Clearance of goods was permitted with a bank guarantee, and the matter was referred for adjudication under the GST Act.</description>
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      <description>The court found the detention notice under Section 129 of the GST Act prima facie justified due to discrepancies in transportation documents. The petitioner was allowed to clear the goods by providing a bank guarantee for the amount demanded in the notice. The court directed the adjudication process to resolve the dispute within one month, ensuring the petitioner&#039;s right to be heard. Clearance of goods was permitted with a bank guarantee, and the matter was referred for adjudication under the GST Act.</description>
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