https://www.taxtmi.com/caselaws?id=412077 Under the GST transit interception framework, detention and seizure operate separately from confiscation, and the authority may invoke confiscation at the threshold if it records a basis to believe the contravention was with intent to evade tax. Where the record included a show-cause notice and a signed confession letter, the confiscation route was treated as duly invoked, and the proceedings were not invalidated for alleged absence of notice or hearing. A belated claim that signatures were taken on blank papers was not accepted. en-us Fri, 09 Jul 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412077 Under the GST transit interception framework, detention and seizure operate separately from confiscation, and the authority may invoke confiscation at the threshold if it records a basis to believe the contravention was with intent to evade tax. Where the record included a show-cause notice and a signed confession letter, the confiscation route was treated as duly invoked, and the proceedings were not invalidated for alleged absence of notice or hearing. A belated claim that signatures were taken on blank papers was not accepted. Case-Laws GST Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412077