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    <title>2023 (1) TMI 497 - CALCUTTA HIGH COURT</title>
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    <description>In a GST detention dispute involving goods in transit, the HC declined to examine the substantive allegations of mismatch in documents, alleged fraudulent registration, and transport without valid papers. It directed the appellant to approach the detaining authority with supporting records, required the matter to be considered after personal hearing, and ordered a speaking decision on merits in accordance with law. The Court also allowed protective covering of the goods to prevent deterioration pending reconsideration. The appeal was disposed of without adjudicating the legality of the detention order, leaving the merits open for determination by the competent authority.</description>
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      <description>In a GST detention dispute involving goods in transit, the HC declined to examine the substantive allegations of mismatch in documents, alleged fraudulent registration, and transport without valid papers. It directed the appellant to approach the detaining authority with supporting records, required the matter to be considered after personal hearing, and ordered a speaking decision on merits in accordance with law. The Court also allowed protective covering of the goods to prevent deterioration pending reconsideration. The appeal was disposed of without adjudicating the legality of the detention order, leaving the merits open for determination by the competent authority.</description>
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