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    <title>2020 (4) TMI 551 - GUJRAT HIGH COURT</title>
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    <description>The court granted relief to the writ applicant for the release of a truck and its goods under Article 226 of the Constitution of India. Emphasizing the need for proper procedures and justifications, the court highlighted that not all contraventions automatically warrant confiscation under Section 130 of the Central Goods and Services Act, 2017. It stressed the importance of establishing intent to evade tax and the necessity for strong reasons before invoking Section 130. The court cautioned against arbitrary confiscations and underscored the importance of fair procedures and lawful actions by authorities in such cases.</description>
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