https://www.taxtmi.com/caselaws?id=391897 The court disposed of the writ application, making the rule absolute to the extent mentioned in the judgment. The applicant was required to substantiate why the show cause notice should be discharged based on the principles discussed in the judgment and a recent pronouncement by the court in a related case. The judgment emphasized the importance of proper examination and justification before invoking confiscation under Section 130 of the GST Act, highlighting the penal and deterrent nature of such actions. en-us Thu, 30 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391897 The court disposed of the writ application, making the rule absolute to the extent mentioned in the judgment. The applicant was required to substantiate why the show cause notice should be discharged based on the principles discussed in the judgment and a recent pronouncement by the court in a related case. The judgment emphasized the importance of proper examination and justification before invoking confiscation under Section 130 of the GST Act, highlighting the penal and deterrent nature of such actions. Case-Laws GST Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391897