https://www.taxtmi.com/caselaws?id=420686 The HC allowed the petition against goods seizure under GST laws, setting aside confiscation orders. The petitioner, transporting goods from Ludhiana to Gwalior below E-way bill threshold, was detained in U.P. Although initial documents were incomplete, the petitioner later produced genuine tax invoices dated 31.07.2021. The court found authorities failed to conduct proper enquiries into the transaction's authenticity, instead relying on presumptions. As a registered dealer who charged IGST, the petitioner had discharged the onus of proving legitimacy. While the initial detention was lawful, subsequent seizure lacked evidentiary basis, resulting in court-ordered immediate release of goods and vehicle. en-us Fri, 01 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420686 The HC allowed the petition against goods seizure under GST laws, setting aside confiscation orders. The petitioner, transporting goods from Ludhiana to Gwalior below E-way bill threshold, was detained in U.P. Although initial documents were incomplete, the petitioner later produced genuine tax invoices dated 31.07.2021. The court found authorities failed to conduct proper enquiries into the transaction's authenticity, instead relying on presumptions. As a registered dealer who charged IGST, the petitioner had discharged the onus of proving legitimacy. While the initial detention was lawful, subsequent seizure lacked evidentiary basis, resulting in court-ordered immediate release of goods and vehicle. Case-Laws GST Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420686