https://www.taxtmi.com/caselaws?id=395059 The court disposed of the writ application, allowing the petitioner to argue the show cause notice deserved discharge. The court directed the continuation of proceedings under Section 130 of the GST Act, emphasizing compliance with procedural requirements and the need for authorities to establish a strong case before invoking Section 130. The petitioner was granted the opportunity to rely on observations from a previous case regarding contravention and intent to evade tax. 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=395059 The court disposed of the writ application, allowing the petitioner to argue the show cause notice deserved discharge. The court directed the continuation of proceedings under Section 130 of the GST Act, emphasizing compliance with procedural requirements and the need for authorities to establish a strong case before invoking Section 130. The petitioner was granted the opportunity to rely on observations from a previous case regarding contravention and intent to evade tax. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395059