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HC directed Competent Authority to release goods of assessee on furnishing Bank Guarantee for tax & penalty

September 7, 2019[2019] 108 taxmann.com 188 (Kerala)
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GST : Release of detained goods on assessee furnishing bank guarantee for tax and penalty amount demanded in notice

GST : Where Competent Authority had detained goods of assessee under transport under section 129(1) and issued a notice under section 129(3) demanding tax and penalty, said authority was directed to release goods on furnishing of bank guarantee for tax and penalty amount demanded in notice by assessee

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