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2019 (2) TMI 329 - KERALA HIGH COURTDetention of goods and vehicle - Failure to remit tax and penalty u/s 129 of KGST Act, 2017 - Confiscation u/s 130 of the Act justified or not? - Held that:- We are afraid that the time for raising such a contention has not arisen, since as of now the Department has not proceeded under Section 130. On furnishing the Bank Guarantee for tax and penalty as provided under Rule 141 of the Central Goods and Services Tax Rules, 2017, and simple bond without sureties for the value of the goods, the goods and the vehicle shall be released expeditiously Appeal disposed off.
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