https://www.taxtmi.com/caselaws?id=394152 The HC disposed of the writ application regarding the release of a detained truck and goods, emphasizing compliance with a previous order for release upon tax payment. The proceedings under Section 130 of the CGST Act continue, requiring the applicant to justify the discharge of the show cause notice. The Court underscored the necessity for authorities to substantiate confiscation actions with material evidence and good faith, highlighting that confiscation under Section 130 is penal and must be based on strong grounds. The rule was made absolute to the extent specified, directing the applicant to substantiate their case. en-us Wed, 04 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394152 The HC disposed of the writ application regarding the release of a detained truck and goods, emphasizing compliance with a previous order for release upon tax payment. The proceedings under Section 130 of the CGST Act continue, requiring the applicant to justify the discharge of the show cause notice. The Court underscored the necessity for authorities to substantiate confiscation actions with material evidence and good faith, highlighting that confiscation under Section 130 is penal and must be based on strong grounds. The rule was made absolute to the extent specified, directing the applicant to substantiate their case. Case-Laws GST Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394152