GST: HC releases vehicle & Goods confiscated on mere suspicion

A.P. Refinery Pvt. Ltd Vs State of Uttarakhand And Others (Uttarakhand High Court) Conclusion: The Court ordered the release of Vehicle, mango kernel oil, mahua oil, rice bran oil confiscated under section 130 of CGST Act, 2017 as mere suspicion was not sufficient to invoke the provision of the confiscation. Held: In the present case, assessee-company was transporting Rice Bran Oil from its factory located in Punjab to a dealer , namely M/s S in the State of Uttarakhand. It was transporting the said consignment of Rice Bran Oil through three trucks bearing Registration Nos. In order to transpo...