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    <title>2020 (2) TMI 523 - GUJARAT HIGH COURT</title>
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    <description>The Court granted relief to the writ applicant in a Writ-Application under Article 226 challenging the detention and seizure of goods and conveyance under the GST Act. The applicant&#039;s prayer to quash the detention order and notice for confiscation and penalty was accepted. The Court emphasized the importance of authorities having strong grounds and genuine belief based on material evidence before invoking confiscation provisions under Sections 129 and 130 of the Act. The judgment favored the applicant, directing them to establish a valid defense against the show cause notice for discharge.</description>
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    <pubDate>Wed, 29 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (2) TMI 523 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=392079</link>
      <description>The Court granted relief to the writ applicant in a Writ-Application under Article 226 challenging the detention and seizure of goods and conveyance under the GST Act. The applicant&#039;s prayer to quash the detention order and notice for confiscation and penalty was accepted. The Court emphasized the importance of authorities having strong grounds and genuine belief based on material evidence before invoking confiscation provisions under Sections 129 and 130 of the Act. The judgment favored the applicant, directing them to establish a valid defense against the show cause notice for discharge.</description>
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      <pubDate>Wed, 29 Jan 2020 00:00:00 +0530</pubDate>
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