https://www.taxtmi.com/caselaws?id=395026 The court granted partial relief to the petitioner by quashing the detention order and releasing the truck with goods upon payment of tax and an undertaking. The judgment emphasized the importance of authorities examining contraventions closely, requiring a strong case to invoke confiscation provisions under Sections 129 and 130 of the CGST Act. It highlighted the necessity for authorities to act in good faith, supported by solid grounds, to prevent unjust confiscation based on mere suspicion. The applicant was directed to justify why the show cause notice should be discharged, emphasizing the need for genuine belief and evidence to avoid unwarranted detention and confiscation. en-us Wed, 29 Jan 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395026 The court granted partial relief to the petitioner by quashing the detention order and releasing the truck with goods upon payment of tax and an undertaking. The judgment emphasized the importance of authorities examining contraventions closely, requiring a strong case to invoke confiscation provisions under Sections 129 and 130 of the CGST Act. It highlighted the necessity for authorities to act in good faith, supported by solid grounds, to prevent unjust confiscation based on mere suspicion. The applicant was directed to justify why the show cause notice should be discharged, emphasizing the need for genuine belief and evidence to avoid unwarranted detention and confiscation. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395026