https://www.taxtmi.com/caselaws?id=404335 The court disposed of the writ application, making the rule absolute to a specified extent. Emphasizing the importance of authorities carefully evaluating contraventions and intent before invoking confiscation under Section 130, the judgment outlined legal requirements and considerations for invoking such provisions to ensure transparency and prevent arbitrary actions. The petitioner was directed to justify why the show cause notice should be discharged, highlighting the need for authorities to have a strong case with recorded reasons before invoking confiscation under Section 130. en-us Fri, 29 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404335 The court disposed of the writ application, making the rule absolute to a specified extent. Emphasizing the importance of authorities carefully evaluating contraventions and intent before invoking confiscation under Section 130, the judgment outlined legal requirements and considerations for invoking such provisions to ensure transparency and prevent arbitrary actions. The petitioner was directed to justify why the show cause notice should be discharged, highlighting the need for authorities to have a strong case with recorded reasons before invoking confiscation under Section 130. Case-Laws GST Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404335