HC: Quashes goods, vehicle confiscation notice, being issued on ‘mere suspicion’

Gujarat HC quashes and sets aside Notice in Form GST MOV-10 citing that SCN u/s 130 cannot be issued on mere suspicion; Notes that Assessee is engaged in the business of trading of pan masala and the goods were being transported from Ujjain to Ahmedabad wherein the vehicle was intercepted and detention order u/s 129(1) of the GST Act in Form GST MOV-06 was passed, post which Notice in Form GST MOV-10 was issued; Opines that the ground on which the authority proposes to confis...