https://www.taxtmi.com/caselaws?id=392742 The court granted the petitioner's writ application to quash the order of detention under Section 129(1) of the GST Act due to procedural deficiencies. Emphasizing the necessity of following due process, the court highlighted the importance of examining contraventions and intent to evade tax before resorting to confiscation provisions under Section 130. The petitioner obtained interim relief for the release of goods and conveyance upon tax payment, with directions to continue confiscation proceedings in accordance with the law. The judgment underscored the burden on the applicant to justify the discharge of the show cause notice under Section 130, stressing the need for a strong case and valid justification. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392742 The court granted the petitioner's writ application to quash the order of detention under Section 129(1) of the GST Act due to procedural deficiencies. Emphasizing the necessity of following due process, the court highlighted the importance of examining contraventions and intent to evade tax before resorting to confiscation provisions under Section 130. The petitioner obtained interim relief for the release of goods and conveyance upon tax payment, with directions to continue confiscation proceedings in accordance with the law. The judgment underscored the burden on the applicant to justify the discharge of the show cause notice under Section 130, stressing the need for a strong case and valid justification. Case-Laws GST Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392742