https://www.taxtmi.com/caselaws?id=394996 The Court directed the release of the truck and goods, subject to the petitioner filing an undertaking. The proceedings under Section 130 were allowed to continue, emphasizing the importance of justifying confiscation with strong reasons and evidence. The judgment highlighted the need for authorities to assess contraventions carefully before invoking Section 130 and cautioned against confiscation without sufficient grounds. Procedural compliance and legal grounds for detention and seizure were emphasized, with a focus on establishing a strong case supported by valid reasons and evidence. The applicant was directed to substantiate the discharge of the show cause notice issued in GST-MOV-10. en-us Wed, 29 Jan 2020 00:00:00 +0530 Fri, 01 May 2020 13:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394996 The Court directed the release of the truck and goods, subject to the petitioner filing an undertaking. The proceedings under Section 130 were allowed to continue, emphasizing the importance of justifying confiscation with strong reasons and evidence. The judgment highlighted the need for authorities to assess contraventions carefully before invoking Section 130 and cautioned against confiscation without sufficient grounds. Procedural compliance and legal grounds for detention and seizure were emphasized, with a focus on establishing a strong case supported by valid reasons and evidence. The applicant was directed to substantiate the discharge of the show cause notice issued in GST-MOV-10. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394996