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    <title>2021 (7) TMI 744 - ALLAHABAD HIGH COURT</title>
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    <description>Expired e-way bill after a vehicle breakdown and repair delay led to detention of goods and the vehicle, but the petitioner disputed any goods discrepancy and explained the delay. The matter turned on whether release could be obtained pending adjudication through compliance with the statutory detention mechanism. The order records that, where the petitioner deposits the tax and penalty in the prescribed manner, the detained goods and vehicle may be released under the goods detention provisions and corresponding rules.</description>
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      <description>Expired e-way bill after a vehicle breakdown and repair delay led to detention of goods and the vehicle, but the petitioner disputed any goods discrepancy and explained the delay. The matter turned on whether release could be obtained pending adjudication through compliance with the statutory detention mechanism. The order records that, where the petitioner deposits the tax and penalty in the prescribed manner, the detained goods and vehicle may be released under the goods detention provisions and corresponding rules.</description>
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