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    <title>2022 (2) TMI 400 - KERALA HIGH COURT</title>
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    <description>The HC dismissed a writ petition challenging detention of arecanut shipments under Section 129 of CGST/SGST Acts. The tax authority had alleged transportation of excess quantity compared to e-way bills and issued an order under Section 129(3). The court declined to adjudicate disputed factual issues regarding actual quantity measurements, holding that such matters fall outside Article 226 jurisdiction. The petition was dismissed with liberty to pursue statutory remedies under Section 107 of the CGST/SGST Act, emphasizing the availability of alternative legal recourse.</description>
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      <title>2022 (2) TMI 400 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=418149</link>
      <description>The HC dismissed a writ petition challenging detention of arecanut shipments under Section 129 of CGST/SGST Acts. The tax authority had alleged transportation of excess quantity compared to e-way bills and issued an order under Section 129(3). The court declined to adjudicate disputed factual issues regarding actual quantity measurements, holding that such matters fall outside Article 226 jurisdiction. The petition was dismissed with liberty to pursue statutory remedies under Section 107 of the CGST/SGST Act, emphasizing the availability of alternative legal recourse.</description>
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      <pubDate>Tue, 01 Feb 2022 00:00:00 +0530</pubDate>
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