https://www.taxtmi.com/caselaws?id=392297 The court disposed of the writ application, making the rule absolute to the extent mentioned. It emphasized the importance of establishing a strong case to discharge the show cause notice issued under Section 130 of the Central Goods and Services Tax Act, 2017. The judgment highlighted the need for authorities to closely examine contraventions of the Act or Rules before invoking Section 130 and cautioned against confiscation without proper grounds. The court stressed the significance of good faith actions and intense application of mind by authorities to avoid unnecessary confiscations, referencing legal principles from previous judgments to guide effective case presentation. en-us Wed, 29 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392297 The court disposed of the writ application, making the rule absolute to the extent mentioned. It emphasized the importance of establishing a strong case to discharge the show cause notice issued under Section 130 of the Central Goods and Services Tax Act, 2017. The judgment highlighted the need for authorities to closely examine contraventions of the Act or Rules before invoking Section 130 and cautioned against confiscation without proper grounds. The court stressed the significance of good faith actions and intense application of mind by authorities to avoid unnecessary confiscations, referencing legal principles from previous judgments to guide effective case presentation. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392297