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    <title>2020 (12) TMI 361 - KERALA HIGH COURT</title>
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    <description>The court quashed the detention order and notice issued for detaining goods over classification disputes under Section 129 of the GST Act. It held that detaining goods solely for classification issues is not permissible under the Act, emphasizing that the detaining authority&#039;s power does not extend to resolving such disputes. The judgment established that detentions under Section 129 must align with statutory requirements, directing the release of goods and the vehicle upon presenting the judgment. This decision reinforces adherence to legal provisions, prevents arbitrary detentions, and clarifies the scope of authority under Section 129 of the GST Act.</description>
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    <pubDate>Tue, 08 Dec 2020 00:00:00 +0530</pubDate>
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      <title>2020 (12) TMI 361 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=401562</link>
      <description>The court quashed the detention order and notice issued for detaining goods over classification disputes under Section 129 of the GST Act. It held that detaining goods solely for classification issues is not permissible under the Act, emphasizing that the detaining authority&#039;s power does not extend to resolving such disputes. The judgment established that detentions under Section 129 must align with statutory requirements, directing the release of goods and the vehicle upon presenting the judgment. This decision reinforces adherence to legal provisions, prevents arbitrary detentions, and clarifies the scope of authority under Section 129 of the GST Act.</description>
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      <pubDate>Tue, 08 Dec 2020 00:00:00 +0530</pubDate>
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