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    <title>2020 (12) TMI 311 - KERALA HIGH COURT</title>
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    <description>Detention of goods and the vehicle under the GST e-way bill regime was treated as justified where the invoice lacked a date, the shipping date differed from the e-way bill date, and Part-B was not updated with the railway RR number. The note states that these document discrepancies were material enough to sustain detention, while provisional release could still be secured by furnishing a bank guarantee for the amount demanded in the detention notice. Adjudication was to continue under Section 129(3), so the challenge to detention failed on merits but interim clearance on security was permitted.</description>
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    <pubDate>Thu, 03 Dec 2020 00:00:00 +0530</pubDate>
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      <description>Detention of goods and the vehicle under the GST e-way bill regime was treated as justified where the invoice lacked a date, the shipping date differed from the e-way bill date, and Part-B was not updated with the railway RR number. The note states that these document discrepancies were material enough to sustain detention, while provisional release could still be secured by furnishing a bank guarantee for the amount demanded in the detention notice. Adjudication was to continue under Section 129(3), so the challenge to detention failed on merits but interim clearance on security was permitted.</description>
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