https://www.taxtmi.com/caselaws?id=449266 The dominant issue was whether goods and a vehicle detained under s.130 CGST/PGST Act should be released pending challenge to a confiscation order. The HC noted the authority's prima facie finding that the taxpayer's supply chain was ingenuine, involving bogus transactions and tax non-payment by upstream sellers, justifying safeguarding the revenue. Given the taxpayer was situated outside the State, the HC held surety bonds would be difficult to enforce and that revenue interests required stronger security. The writ was disposed of with liberty to challenge the MOV-11 order, and release was directed on payment of 25% of the demanded amount in cash and securing the balance by bank guarantee. en-us Wed, 24 Jan 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449266 The dominant issue was whether goods and a vehicle detained under s.130 CGST/PGST Act should be released pending challenge to a confiscation order. The HC noted the authority's prima facie finding that the taxpayer's supply chain was ingenuine, involving bogus transactions and tax non-payment by upstream sellers, justifying safeguarding the revenue. Given the taxpayer was situated outside the State, the HC held surety bonds would be difficult to enforce and that revenue interests required stronger security. The writ was disposed of with liberty to challenge the MOV-11 order, and release was directed on payment of 25% of the demanded amount in cash and securing the balance by bank guarantee. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449266