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    <title>2021 (8) TMI 1179 - TRIPURA HIGH COURT</title>
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    <description>The High Court ordered the immediate release of machinery detained at a check post due to tax and e-way bill issues. The Court found that the petitioner had complied with tax obligations, and the detention was a result of technical delays by authorities. Emphasizing no intent to evade tax, the Court directed release of the machinery, with the petitioner required to deposit any tax or penalty liability upon final assessment. The judgment highlighted the importance of provisional release under the GST regime and balanced interests of all parties involved, ensuring compliance without undue harm.</description>
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    <pubDate>Tue, 24 Aug 2021 00:00:00 +0530</pubDate>
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      <description>The High Court ordered the immediate release of machinery detained at a check post due to tax and e-way bill issues. The Court found that the petitioner had complied with tax obligations, and the detention was a result of technical delays by authorities. Emphasizing no intent to evade tax, the Court directed release of the machinery, with the petitioner required to deposit any tax or penalty liability upon final assessment. The judgment highlighted the importance of provisional release under the GST regime and balanced interests of all parties involved, ensuring compliance without undue harm.</description>
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      <pubDate>Tue, 24 Aug 2021 00:00:00 +0530</pubDate>
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