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    <title>2020 (5) TMI 60 - GUJARAT HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioner, granting relief by quashing the detention order and ordering the release of the truck and goods. Emphasizing the importance of a strong case before invoking confiscation under Section 130 of the C.G.S.T. Act, the Court highlighted the necessity for proper examination and good faith actions by authorities. The judgment stressed the need for reasons recorded in writing and a genuine belief in the necessity of confiscation, cautioning against arbitrary actions. The petitioner was directed to establish reasons for discharge of the show cause notice in Form GST MOV10.</description>
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    <pubDate>Wed, 29 Jan 2020 00:00:00 +0530</pubDate>
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      <description>The Court ruled in favor of the petitioner, granting relief by quashing the detention order and ordering the release of the truck and goods. Emphasizing the importance of a strong case before invoking confiscation under Section 130 of the C.G.S.T. Act, the Court highlighted the necessity for proper examination and good faith actions by authorities. The judgment stressed the need for reasons recorded in writing and a genuine belief in the necessity of confiscation, cautioning against arbitrary actions. The petitioner was directed to establish reasons for discharge of the show cause notice in Form GST MOV10.</description>
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