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    <title>2026 (4) TMI 851 - KERALA HIGH COURT</title>
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    <description>GST detention of goods and conveyance was not interfered with in writ jurisdiction where the record showed a prima facie basis for proceedings, including interception of the vehicle away from the declared destination and inconsistencies in the supporting invoices and stated transactions. Allegations that the petitioner&#039;s statement was coerced raised disputed questions of fact that could not be resolved on writ review, especially where summons had been issued and service attempts were recorded before the statement was taken. The detention order and extension of inspection time were treated as procedurally supported on the record, and immediate release of the goods and vehicle was not justified. The writ challenge therefore failed, leaving the petitioner to pursue statutory remedies.</description>
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    <pubDate>Mon, 02 Mar 2026 00:00:00 +0530</pubDate>
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      <title>2026 (4) TMI 851 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=789782</link>
      <description>GST detention of goods and conveyance was not interfered with in writ jurisdiction where the record showed a prima facie basis for proceedings, including interception of the vehicle away from the declared destination and inconsistencies in the supporting invoices and stated transactions. Allegations that the petitioner&#039;s statement was coerced raised disputed questions of fact that could not be resolved on writ review, especially where summons had been issued and service attempts were recorded before the statement was taken. The detention order and extension of inspection time were treated as procedurally supported on the record, and immediate release of the goods and vehicle was not justified. The writ challenge therefore failed, leaving the petitioner to pursue statutory remedies.</description>
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