https://www.taxtmi.com/caselaws?id=778895 GST seizure proceedings were held unsustainable where an old excavator, after being hired out, was moving back to its owner with the e-way bill accompanying the goods and a delivery challan produced before the seizure order. The machinery was treated as a return of goods rather than a sale transaction, the rental tax component had already been accounted for, and no tax evasion was found. In these circumstances, the basis for coercive action under GST was absent, and the seizure and connected proceedings were quashed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778895 GST seizure proceedings were held unsustainable where an old excavator, after being hired out, was moving back to its owner with the e-way bill accompanying the goods and a delivery challan produced before the seizure order. The machinery was treated as a return of goods rather than a sale transaction, the rental tax component had already been accounted for, and no tax evasion was found. In these circumstances, the basis for coercive action under GST was absent, and the seizure and connected proceedings were quashed. Case-Laws GST Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778895