https://www.taxtmi.com/caselaws?id=393092 The court granted the petitioner's request to quash the impugned Notice in Form GST MOV-10 and ordered the release of the truck and goods upon the petitioner's compliance with tax and penalty payments under Section 129 of the IGST Act. Emphasizing procedural adherence under Sections 129 and 130 of the Act, the court directed authorities to consider contraventions and intent before invoking Section 130 for confiscation, stressing the need for a strong case and justifiable grounds. The judgment highlighted the importance of transparency, material disclosure, and genuine application of mind in confiscation cases to prevent unwarranted detention of goods and vehicles. en-us Wed, 29 Jan 2020 00:00:00 +0530 Thu, 05 Mar 2020 15:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393092 The court granted the petitioner's request to quash the impugned Notice in Form GST MOV-10 and ordered the release of the truck and goods upon the petitioner's compliance with tax and penalty payments under Section 129 of the IGST Act. Emphasizing procedural adherence under Sections 129 and 130 of the Act, the court directed authorities to consider contraventions and intent before invoking Section 130 for confiscation, stressing the need for a strong case and justifiable grounds. The judgment highlighted the importance of transparency, material disclosure, and genuine application of mind in confiscation cases to prevent unwarranted detention of goods and vehicles. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393092