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    <title>2020 (12) TMI 1045 - KERALA HIGH COURT</title>
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    <description>The Court upheld the judgment refusing to interfere with two detention orders concerning goods transported by a Goods Transport Agency without proper e-way bills. The appellant&#039;s argument of lack of jurisdiction due to the goods&#039; value falling below the exemption threshold was rejected. The Court clarified that the total value of all invoices determines the consignment value, necessitating e-way bill generation to prevent misuse. The detention was deemed valid, with one case already resulting in an adjudication order. The Court found no lack of jurisdiction in the actions of the Statutory Authority and dismissed both writ appeals.</description>
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    <pubDate>Mon, 21 Dec 2020 00:00:00 +0530</pubDate>
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      <title>2020 (12) TMI 1045 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=402246</link>
      <description>The Court upheld the judgment refusing to interfere with two detention orders concerning goods transported by a Goods Transport Agency without proper e-way bills. The appellant&#039;s argument of lack of jurisdiction due to the goods&#039; value falling below the exemption threshold was rejected. The Court clarified that the total value of all invoices determines the consignment value, necessitating e-way bill generation to prevent misuse. The detention was deemed valid, with one case already resulting in an adjudication order. The Court found no lack of jurisdiction in the actions of the Statutory Authority and dismissed both writ appeals.</description>
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      <pubDate>Mon, 21 Dec 2020 00:00:00 +0530</pubDate>
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