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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

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

Case Laws     GST

November 11, 2020

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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