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    <title>2020 (3) TMI 352 - GUJARAT HIGH COURT</title>
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    <description>At the show-cause stage, the High Court declined to interfere with detention and seizure proceedings or discharge the notice, leaving the challenge to proceed in accordance with law. The order noted that the applicant could rely on earlier authority on invocation of the confiscation provision at the threshold, including the requirement of material indicating a definite intent to evade tax and reasoned satisfaction rather than mere suspicion. No final adjudication was made on the legality of the notice, and the writ proceedings were disposed of without determining the merits.</description>
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