https://www.taxtmi.com/caselaws?id=392298 The court granted relief to a petitioner in the metal scrap business facing detention and seizure of goods under the GST Act. The court ordered the release of goods upon payment of tax and penalty, emphasizing the importance of due process. It highlighted the necessity for authorities to assess contraventions closely before resorting to confiscation under Section 130, stressing the penal nature of confiscation in deterring tax evasion. The judgment underscored the requirement for authorities to have justifiable grounds and apply intense scrutiny before issuing confiscation notices, setting guidelines for invoking Section 130 with transparency and good faith. 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=392298 The court granted relief to a petitioner in the metal scrap business facing detention and seizure of goods under the GST Act. The court ordered the release of goods upon payment of tax and penalty, emphasizing the importance of due process. It highlighted the necessity for authorities to assess contraventions closely before resorting to confiscation under Section 130, stressing the penal nature of confiscation in deterring tax evasion. The judgment underscored the requirement for authorities to have justifiable grounds and apply intense scrutiny before issuing confiscation notices, setting guidelines for invoking Section 130 with transparency and good faith. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392298