Nakoda And Company Vs Union Of India
Date: November 6, 2020
Subject Matter
SCN u/s 130 cannot be issued on a mere suspicion that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act
Summary
The ground on which the authority proposes to confiscate the goods and the vehicle is not tenable in law. The show cause notice appears to have been issued on an assumption that the driver of the vehicle might have indulged in the past in contraventi…
1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(a) to quash and set aside the Order and Detention under Section 129(1) of the CGST Act dated 13/09/2020 (Annexure-”A”) issued by the Respondent No.2; (b) to quash and set aside the Show Cause Notice under Section 130 of the CGST Act dated 15/09/20…