GST Confiscation Invalid Without Proof of Intent to Evade Tax & for Bypassing Section 129 Procedure

Krishna Industries Vs State Tax Officer & Anr. (Gujarat High Court) The writ petition was filed challenging the legality of detention of goods and conveyance and the subsequent issuance of a confiscation notice under the Goods and Services Tax Act, 2017. The petitioner sought quashing of the detention action under Section 129 and the confiscation notice issued under Section 130, along with release of goods and conveyance. The petitioner, engaged in the business of sale of metal scrap and registered under the GST Act, had transported goods from Ahmedabad to Sarkhej. On 22.11.2023, the vehic...