The notice for the purpose of confiscation must disclose the materials, upon which, the belief is formed. the action must be held in good faith and should not be a mere pretence.”
Section 130 of the CGST Act, 2017— Goods in Transit —–The applicant prayed for quashing the order of Detention dated 31.08.2019; to direct the respondent to release the Goods along with the conveyance; to direct the respondent to return and transfer an amount to the tune of Rs. 22,54,205/-, which has been extorted under pressure. This court in order dated 19th September, 2019 has directed the respondent to release the goods as well as the conveyance. The proceedings as on date are at the stage of SCN under Section130. The court further observed that it shall be open for the applicant to point out the recent pronouncement of this Court in the case of Synergy Fertichem Pvt.Ltd Vs. State of Gujarat [Special Civil Application No.4730 of 2019].
Held that:- The Hon’ble High Court held that it is for the applicant to make good his case that the SCN issued in Form GSTMOV10, deserves to be discharged.