https://www.taxtmi.com/caselaws?id=392078 The High Court addressed a writ application challenging the detention and seizure of goods and conveyance under sections 129 and 130 of the GST Act. The petitioner, a registered dealer, had purchased scrap in transit, seized for alleged GST Act violations. Emphasizing proper procedures and application of mind, the Court highlighted the necessity for authorities to have strong grounds before invoking Section 130 for confiscation. The judgment stressed the importance of recording reasons and solid evidence of tax evasion for confiscation, ultimately disposing of the writ application and allowing the petitioner to contest the show cause notice for further proceedings under the GST Act. en-us Wed, 29 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392078 The High Court addressed a writ application challenging the detention and seizure of goods and conveyance under sections 129 and 130 of the GST Act. The petitioner, a registered dealer, had purchased scrap in transit, seized for alleged GST Act violations. Emphasizing proper procedures and application of mind, the Court highlighted the necessity for authorities to have strong grounds before invoking Section 130 for confiscation. The judgment stressed the importance of recording reasons and solid evidence of tax evasion for confiscation, ultimately disposing of the writ application and allowing the petitioner to contest the show cause notice for further proceedings under the GST Act. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392078