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    <title>2023 (1) TMI 1095 - MADRAS HIGH COURT</title>
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    <description>The HC dismissed a writ petition filed by a transporter challenging detention of goods and vehicle by State Tax Officer. The petitioner was transporting 58 bundles of textile/hosiery garments from Tamil Nadu to Telangana, with 33 bundles lacking proper invoices and 25 bundles having neither invoices nor lorry receipts. The court held that disputed questions of fact regarding goods valuation cannot be determined in writ proceedings and directed the petitioner to pursue alternate remedy under Section 107 of GST Act before appellate authority with required pre-deposit of 25% of determined amount.</description>
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