https://www.taxtmi.com/caselaws?id=403747 GST confiscation proceedings at the threshold require material supporting a bona fide, recorded belief of intent to evade tax; a routine or suspicion-based invocation is not justified. In the present writ challenge to a detention order and show cause notice under Section 130, the goods and conveyance had already been released on payment of tax under an interim order, and the court declined to interfere at the notice stage. No writ relief was granted, and the applicant was left to contest the notice in accordance with law while the statutory adjudication continued. en-us Fri, 29 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403747 GST confiscation proceedings at the threshold require material supporting a bona fide, recorded belief of intent to evade tax; a routine or suspicion-based invocation is not justified. In the present writ challenge to a detention order and show cause notice under Section 130, the goods and conveyance had already been released on payment of tax under an interim order, and the court declined to interfere at the notice stage. No writ relief was granted, and the applicant was left to contest the notice in accordance with law while the statutory adjudication continued. Case-Laws GST Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403747