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    <title>2026 (3) TMI 296 - CALCUTTA HIGH COURT</title>
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    <description>The note addresses detention and confiscation of goods in transit under the GST statutory scheme and interim relief for perishable consignments. It explains that the court balanced preservation of perishable goods against departmental fiscal interest, extended the limitation to file the statutory appeal under Section 107 by 30 days, granted a limited 30 day stay of the detention order, directed sale of perishable goods by public auction with proceeds preserved pending appeal, and ordered conditional release of the vehicle on payment and furnishing of a bond, all subject to the outcome of the statutory appeal.</description>
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    <pubDate>Fri, 27 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (3) TMI 296 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=787541</link>
      <description>The note addresses detention and confiscation of goods in transit under the GST statutory scheme and interim relief for perishable consignments. It explains that the court balanced preservation of perishable goods against departmental fiscal interest, extended the limitation to file the statutory appeal under Section 107 by 30 days, granted a limited 30 day stay of the detention order, directed sale of perishable goods by public auction with proceeds preserved pending appeal, and ordered conditional release of the vehicle on payment and furnishing of a bond, all subject to the outcome of the statutory appeal.</description>
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      <pubDate>Fri, 27 Feb 2026 00:00:00 +0530</pubDate>
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