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2019 (12) TMI 838 - KERALA HIGH COURTDetention of goods - detention on the ground that e-way bill was raised in favour of a consignee who had a GSTIN number, and was a defaulter in the filing of returns for almost 27 months - HELD THAT:- The detention of the goods cannot be said to be unjustified. The 2nd respondent are directed to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in Ext.P3(d) notice. The 2nd respondent shall thereafter forward the file for adjudication under the CGST Act. Petition disposed off.
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