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GST - Highlights / Catch Notes

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Release of detained goods - Since the tax amount has already ...

GST

October 18, 2022

Release of detained goods - Since the tax amount has already been remitted by the consignor and the appellant has already furnished bank guarantee for the balance amount equivalent to the tax demanded, the goods in custody of the respondent can be released to the appellant. We have not interpreted Rule 138 of the KGST Rules 2017 and the said fact is left open to be decided in appropriate case. - HC

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