https://www.taxtmi.com/caselaws?id=400666 The court found that the detention of goods and vehicle under Section 129 of the GST Act was justified due to irregularities in transit documents but ruled that the confiscation under Section 130 was not warranted as there was no evidence of an intention to evade tax. The court quashed the confiscation orders under Section 130 and directed the respondents to proceed under Section 129(3), allowing the petitioners to release the goods and vehicle upon payment of tax and providing a bank guarantee for the penalty. The writ petitions were allowed, and the respondents were instructed to act accordingly. 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=400666 The court found that the detention of goods and vehicle under Section 129 of the GST Act was justified due to irregularities in transit documents but ruled that the confiscation under Section 130 was not warranted as there was no evidence of an intention to evade tax. The court quashed the confiscation orders under Section 130 and directed the respondents to proceed under Section 129(3), allowing the petitioners to release the goods and vehicle upon payment of tax and providing a bank guarantee for the penalty. The writ petitions were allowed, and the respondents were instructed to act accordingly. Case-Laws GST Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400666