SCN for confiscation of goods cannot be issued on mere suspicion

Shri Anant Jignesh Shah, Proprietor of M/S. Nakoda and company Vs. The Union of India (Gujarat High Court) The Hon’ble Gujarat High Court in  Shri Anant Jignesh Shah, Proprietor of M/S. Nakoda and company Vs. The Union of India [R/Special Civil Application No. 12712 of 2020 dated November 6, 2020] set aside the order and held that the show cause notice under Section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act) cannot be issued on a mere suspicion. There has to be some prima facie material on the basis of which the authority may arrive at the satisfaction that the goods are...