Court Evaluates Alleged GST Evasion; Connivance with Transporter May Be Irrelevant if Rectification Application is Resolved.

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....Confiscation of vehicle alongwith goods - Evasion of GST in connivance with the transporter or not? - If the rectification application is considered and adjudicated, the question of considering connivance may not survive. However, for complete adjudication, the respondents must consider the question of connivance so that the petitioner can pursue all grounds for complete adjudication. - HC....