Aqua Blue Enterprise Through Authorized Person Raval Kamleshkumar Arvindbhai vs. State Of Gujarat
Held
The Court held that the opinion of "intention to evade tax" must be formed within a specific timeframe (six days) for confiscation proceedings. If no such opinion is formed within this period, goods should be released under Section 129. However, confiscation proceedings under Section 130 can be initiated later if incriminating evidence is found.
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 the authorities correctly followed the procedure and timelines for confiscation of goods seized in transit, particularly concerning the formation of an opinion to evade tax.
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
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