M/S Amar Traders vs. State Tax Officer 4, Mobile Squad, Ahmedabad
Held
The Court held that the time limit for forming an opinion of evasion of tax for goods in transit is crucial. If no such opinion is formed within the stipulated period, goods should be released under Section 129, and confiscation proceedings under Section 130 can only be initiated if incriminating evidence is found later.
Facts
The petitioners are aggrieved by the confiscation of goods seized during transit under Section 129 of the CGST Act. The goods were seized while being transported in vehicles.
Key Issues
The primary issue was whether confiscation proceedings under Section 130 of the CGST Act were valid when the opinion of tax evasion was not formed within the time prescribed by Rule 138C, and whether Section 129 should have been resorted to.
Sections Cited
Section 129, Section 130, Rule 138C
AI-generated summary — verify with the full judgment below
C/SCA/9250/2020 CAV JUDGMENT DATED: 11/12/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD Reserved On : 28/11/2025 Pronounced On : 11/12/2025 R/SPECIAL CIVIL APPLICATION NO. 9250 of 2020 With R/SPECIAL CIVIL APPLICATION NO. 997 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 998 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 6877 of 2025 With With CIVIL APPLICATION (DIRECTION) NO. 1 of 2025 In With R/SPECIAL CIVIL APPLICATION NO. 8353 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 14603 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 7425 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 7426 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 7677 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8387 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 10854 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11235 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11240 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11560 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11561 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11958 of 2022 Wi
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.