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Assessee can pay tax demand & penalty under protest to release the goods in case of detention

December 4, 2018[2018] 100 54 (Kerala)

CGST/Kerala State GST : Where Competent Authority had detained goods of assessee under transport and demanded tax and penalty for release of same, assessee was directed to pay demanded tax and penalty under protest to get goods released and then contest penalty proceedings before appellate forum

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