https://www.taxtmi.com/caselaws?id=765450 HC dismissed the petition challenging a confiscation notice under Section 130 TNGST Act, holding officials had formed a clear prima facie opinion that goods were transported to evade tax and petitioner failed to furnish adequate rebuttal. Court ruled Section 129's non-obstante clause governs seizure only and does not override Section 130's confiscation scheme; the two provisions operate independently. Authorities therefore had sufficient material to issue the confiscation notice and invocation of Section 130 was justified on the evidence before them. en-us Mon, 27 Jan 2025 00:00:00 +0530 Fri, 15 May 2026 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765450 HC dismissed the petition challenging a confiscation notice under Section 130 TNGST Act, holding officials had formed a clear prima facie opinion that goods were transported to evade tax and petitioner failed to furnish adequate rebuttal. Court ruled Section 129's non-obstante clause governs seizure only and does not override Section 130's confiscation scheme; the two provisions operate independently. Authorities therefore had sufficient material to issue the confiscation notice and invocation of Section 130 was justified on the evidence before them. Case-Laws GST Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765450