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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

Section 129 and 130 of the CGST Act, 2017 — Goods In Transit-– The applicant prayed for quashing the Order and Detention under Section 129(1) dated 13/09/2020; for quashing the Show Cause Notice under Section 130 dated 15/09/2020. The applicant transported goods from Ujjain to Ahmedabad. E-way bill was generated for the period between 08.09.2020 and 13.09.2020. The respondent passed an order of detention under Section 129(1) of the Act in Form GST MOV-06. Thereafter, notice in Form GST MOV-10 dated 15th September, 2020 came to be issued. The court observed that SCN have been issued on an assumption that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act and the Rules. The goods and the vehicle can be detained under Section 129 of the Act only if such goods are transported. 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. Held that:- The Hon’ble High Court allowed the petition and set aside the notice in Form GST MOV-10 dated 15th September, 2020.