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    <title>2020 (2) TMI 525 - GUJARAT HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=392081</link>
    <description>The Court granted relief to the petitioner under Article 226, releasing the truck and quashing the impugned Notice. Emphasizing the need for detailed reasons and justifiable grounds, the Court highlighted the importance of assessing contraventions before invoking Section 130. The judgment stressed that confiscation should be based on strong grounds, not mere suspicion. The petitioner&#039;s vehicle was released upon payment of tax and penalty, with the Court directing authorities to carefully evaluate cases before issuing confiscation notices. The Court disposed of the writ application, allowing the petitioner to challenge the show cause notice.</description>
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    <pubDate>Wed, 29 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (2) TMI 525 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=392081</link>
      <description>The Court granted relief to the petitioner under Article 226, releasing the truck and quashing the impugned Notice. Emphasizing the need for detailed reasons and justifiable grounds, the Court highlighted the importance of assessing contraventions before invoking Section 130. The judgment stressed that confiscation should be based on strong grounds, not mere suspicion. The petitioner&#039;s vehicle was released upon payment of tax and penalty, with the Court directing authorities to carefully evaluate cases before issuing confiscation notices. The Court disposed of the writ application, allowing the petitioner to challenge the show cause notice.</description>
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      <pubDate>Wed, 29 Jan 2020 00:00:00 +0530</pubDate>
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