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    <title>2019 (5) TMI 642 - GUJARAT HIGH COURT</title>
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    <description>The court criticized authorities for penalizing a transporter instead of tracing the real culprit in a case involving confiscation of goods under GST laws. It noted negligence in granting GSTN without proper inquiry and granted interim relief to the petitioner regarding the confiscated conveyance, directing its release subject to conditions. The judgment underscores the importance of conducting thorough investigations in confiscation cases, emphasizing due diligence in issuing GSTN and providing interim relief based on the presented prima facie case.</description>
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    <pubDate>Fri, 03 May 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=379914</link>
      <description>The court criticized authorities for penalizing a transporter instead of tracing the real culprit in a case involving confiscation of goods under GST laws. It noted negligence in granting GSTN without proper inquiry and granted interim relief to the petitioner regarding the confiscated conveyance, directing its release subject to conditions. The judgment underscores the importance of conducting thorough investigations in confiscation cases, emphasizing due diligence in issuing GSTN and providing interim relief based on the presented prima facie case.</description>
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      <pubDate>Fri, 03 May 2019 00:00:00 +0530</pubDate>
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