https://www.taxtmi.com/caselaws?id=391892 The court disposed of the writ application, allowing the writ applicant to challenge the show cause notice issued under Section 130 of the GST Act. Emphasizing the importance of due process, the court clarified that confiscation should only occur in cases demonstrating a clear intent to evade tax. The decision highlighted the distinction between Sections 129 and 130, ensuring that confiscation is not automatically invoked without proper justification. Authorities were reminded to record reasons and exercise caution before initiating confiscation proceedings, promoting fairness and adherence to the law. en-us Wed, 29 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391892 The court disposed of the writ application, allowing the writ applicant to challenge the show cause notice issued under Section 130 of the GST Act. Emphasizing the importance of due process, the court clarified that confiscation should only occur in cases demonstrating a clear intent to evade tax. The decision highlighted the distinction between Sections 129 and 130, ensuring that confiscation is not automatically invoked without proper justification. Authorities were reminded to record reasons and exercise caution before initiating confiscation proceedings, promoting fairness and adherence to the law. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391892