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    <title>2022 (5) TMI 1419 - TRIPURA HIGH COURT</title>
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    <description>The HC ruled in favor of the petitioner, directing immediate release of detained telecommunication materials and transport vehicle. The court determined that authorities improperly detained goods despite valid e-way bills being produced. Examining Rule 138(10) of CGST Rules, 2017, the court confirmed that e-way bills can be amended or reissued for the same consignment under certain conditions, which the petitioner had properly done. The court emphasized that authorities must honor valid e-way bills, quashed proceedings against the petitioner, and recognized legitimate business reasons for the goods&#039; transportation route.</description>
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    <pubDate>Tue, 24 May 2022 00:00:00 +0530</pubDate>
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      <title>2022 (5) TMI 1419 - TRIPURA HIGH COURT</title>
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      <description>The HC ruled in favor of the petitioner, directing immediate release of detained telecommunication materials and transport vehicle. The court determined that authorities improperly detained goods despite valid e-way bills being produced. Examining Rule 138(10) of CGST Rules, 2017, the court confirmed that e-way bills can be amended or reissued for the same consignment under certain conditions, which the petitioner had properly done. The court emphasized that authorities must honor valid e-way bills, quashed proceedings against the petitioner, and recognized legitimate business reasons for the goods&#039; transportation route.</description>
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      <pubDate>Tue, 24 May 2022 00:00:00 +0530</pubDate>
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