https://www.taxtmi.com/caselaws?id=393091 The High Court acknowledged the prima facie case made by the applicant regarding the detention and seizure of goods and a vehicle under Sections 129 and 130 of the Central Goods and Services Act, 2017. The Court directed the immediate release of the vehicle and goods, emphasizing the importance of justifiable grounds and an application of mind by authorities before invoking confiscation. The applicant secured the release of the vehicle and goods upon payment of the tax amount, with further legal steps to be taken. The judgment highlighted the necessity for a strong case to invoke Section 130 and allowed the applicant to challenge the show cause notice issued. en-us Wed, 29 Jan 2020 00:00:00 +0530 Thu, 05 Mar 2020 15:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393091 The High Court acknowledged the prima facie case made by the applicant regarding the detention and seizure of goods and a vehicle under Sections 129 and 130 of the Central Goods and Services Act, 2017. The Court directed the immediate release of the vehicle and goods, emphasizing the importance of justifiable grounds and an application of mind by authorities before invoking confiscation. The applicant secured the release of the vehicle and goods upon payment of the tax amount, with further legal steps to be taken. The judgment highlighted the necessity for a strong case to invoke Section 130 and allowed the applicant to challenge the show cause notice issued. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393091