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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Detention of goods alongwith vehicle - The show cause notice ...


Show Cause Notice u/s 130 Requires Prima Facie Evidence, Not Mere Suspicion, for Goods Detention.

November 11, 2020

Case Laws     GST     HC

Detention of goods alongwith vehicle - The show cause notice under Section 130 of the 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 liable to be confiscated under Section 130 of the Act. - HC

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