https://www.taxtmi.com/caselaws?id=416916 The High Court of Gujarat ruled in favor of the petitioners, a seller of goods and the owner of a transporting truck, in a case challenging a confiscation notice under the CGST Act. The Court held that mere route deviation and undervaluation, without evidence of tax evasion, do not justify confiscation. It emphasized that confiscation should be based on concrete evidence of tax evasion, not procedural deviations. As no substantial evidence of tax evasion was presented, the confiscation proceedings were quashed, and the goods and vehicle were ordered to be released to the petitioners. en-us Thu, 06 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416916 The High Court of Gujarat ruled in favor of the petitioners, a seller of goods and the owner of a transporting truck, in a case challenging a confiscation notice under the CGST Act. The Court held that mere route deviation and undervaluation, without evidence of tax evasion, do not justify confiscation. It emphasized that confiscation should be based on concrete evidence of tax evasion, not procedural deviations. As no substantial evidence of tax evasion was presented, the confiscation proceedings were quashed, and the goods and vehicle were ordered to be released to the petitioners. Case-Laws GST Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416916