SCN for Confiscation of Goods or Conveyance on Mere Suspicion Not Justified

Anant Jignesh Shah Proprietor of M/S. Nakoda And Company Vs Union of India (Gujarat High Court) The issue under consideration is whether show cause notice (SCN) for confiscation of goods or conveyance is justified on mere Suspicion under GST Act? High Court states that, the ground on which the authority proposes to confiscate the goods and the vehicle is not tenable in law. The show cause notice appears to have been issued on an assumption that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act and the Rules made thereunder. It appears the e...