SCN for confiscation of goods cannot be issued on mere suspicion
Last updated: 22 December 2020
Court :
Gujarat High Court
Brief :
The Hon'ble Gujarat High Court in Anant Jignesh Shah vs. 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 liable to be confiscated under Section 130 of the CGST Act.
Citation :
R/Special Civil Application No. 12712 of 2020 dated November 6, 2020
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Bimal Jain
Published in GST
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