https://www.taxtmi.com/caselaws?id=400632 The High Court ruled in favor of the writ applicant, quashing the detention order under Section 129(1) of the CGST Act and the Show Cause Notice under Section 130. The court found that the allegations in the notice were based on assumptions and lacked concrete evidence of contraventions. Emphasizing the requirement of prima facie material for issuing notices under Section 130, the court highlighted the importance of substantive grounds for confiscation under the Act. Fair treatment and adherence to statutory provisions were underscored, allowing further inquiries based on solid evidence if needed. en-us Fri, 06 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400632 The High Court ruled in favor of the writ applicant, quashing the detention order under Section 129(1) of the CGST Act and the Show Cause Notice under Section 130. The court found that the allegations in the notice were based on assumptions and lacked concrete evidence of contraventions. Emphasizing the requirement of prima facie material for issuing notices under Section 130, the court highlighted the importance of substantive grounds for confiscation under the Act. Fair treatment and adherence to statutory provisions were underscored, allowing further inquiries based on solid evidence if needed. Case-Laws GST Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400632