https://www.taxtmi.com/caselaws?id=391894 The Court quashed the confiscation order and directed a fresh consideration based on the principles outlined in a referenced judgment. Emphasizing the importance of genuine belief and intense application of mind, the Court found the impugned order lacking legal validity. Authorities were instructed to closely examine contraventions and intent to evade tax before invoking confiscation provisions to prevent unnecessary detention of goods and conveyances. The judgment provided detailed guidance on proper application of confiscation provisions, stressing the need for a strong case and recorded reasons for belief in writing. en-us Wed, 29 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391894 The Court quashed the confiscation order and directed a fresh consideration based on the principles outlined in a referenced judgment. Emphasizing the importance of genuine belief and intense application of mind, the Court found the impugned order lacking legal validity. Authorities were instructed to closely examine contraventions and intent to evade tax before invoking confiscation provisions to prevent unnecessary detention of goods and conveyances. The judgment provided detailed guidance on proper application of confiscation provisions, stressing the need for a strong case and recorded reasons for belief in writing. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391894