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    <title>2020 (9) TMI 214 - TRIPURA HIGH COURT</title>
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    <description>Detained goods under the GST regime may be provisionally released on payment of a part of the disputed tax and penalty, together with furnishing of security for the balance; here, release was directed on deposit of 25% of the disputed demand and execution of a bond for the remaining amount. The document also notes that, where the ordinary limitation period for appeal has expired, a limited extension may be granted to preserve the statutory appellate remedy; in this instance, the appeal was permitted if filed within 15 days from the order. The matter was thus disposed of by conditional release and preservation of appellate rights.</description>
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      <link>https://www.taxtmi.com/caselaws?id=398095</link>
      <description>Detained goods under the GST regime may be provisionally released on payment of a part of the disputed tax and penalty, together with furnishing of security for the balance; here, release was directed on deposit of 25% of the disputed demand and execution of a bond for the remaining amount. The document also notes that, where the ordinary limitation period for appeal has expired, a limited extension may be granted to preserve the statutory appellate remedy; in this instance, the appeal was permitted if filed within 15 days from the order. The matter was thus disposed of by conditional release and preservation of appellate rights.</description>
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