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The formation of the opinion by the authority that the goods and the conveyance are liable to be confiscated should reflect intense application of mind. It is not any or every contravention of the provisions of the Act or the Rules which may be sufficient to arrive at the conclusion that the case is one of an intention to evade payment of tax. In short, 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; quashing the SCN dated 04/09/2019 and to direct the Respondent to release the Goods along with the Conveyance. The Coordinate Bench of this Court passed interim order on 19th September, 2019 by which it was directed that respondent No. 2 to forthwith release the goods as well as the conveyance of the petitioner which has been detained under the order dated 31.08.2019, upon payment of the tax. The writ applicant availed the benefit of the interim order and got the vehicle, along with the goods released on payment of the tax amount. The court observed that proceedings, as on date, are at the stage of SCN under Section 130 of the Act, 2017. Held that:- The Hon’ble High Court held that it shall be open for the writ 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], to make good his case that the show cause notice, issued in Form GSTMOV10, deserves to be discharged.
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