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    <title>2020 (11) TMI 921 - KERALA HIGH COURT</title>
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    <description>Goods detained in transit were not treated as unjustified where one segment of transport lacked a valid e-way bill, as the defect in Form GST-MOV-07 supported detention. The goods were nevertheless permitted to be released provisionally against a bank guarantee for the amount demanded, with the authorities directed to complete final adjudication under Section 129(3) of the GST Act. The note therefore records both the sustainment of detention on the e-way bill defect and interim clearance pending adjudication.</description>
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      <description>Goods detained in transit were not treated as unjustified where one segment of transport lacked a valid e-way bill, as the defect in Form GST-MOV-07 supported detention. The goods were nevertheless permitted to be released provisionally against a bank guarantee for the amount demanded, with the authorities directed to complete final adjudication under Section 129(3) of the GST Act. The note therefore records both the sustainment of detention on the e-way bill defect and interim clearance pending adjudication.</description>
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