Nikhil Anilkumar Pandey Proprietor Of M/S A K Enterprise vs. State Of Gujarat
Held
The court held that the opinion of tax evasion must be formed within the stipulated time frame under Rule 138C. If no such opinion is formed, goods should be released under Section 129, though subsequent confiscation under Section 130 is permissible if incriminating evidence is found later.
Facts
The petitioners' goods were seized during transit under Section 129 of the CGST Act, leading to confiscation proceedings. The court examined the procedures and timelines for forming an opinion of tax evasion and issuing confiscation notices.
Key Issues
Whether confiscation proceedings under Section 130 are valid if the opinion of tax evasion is not formed within the time prescribed by Rule 138C. The court also considered the interplay between Section 129 and Section 130 in cases of goods seized in transit.
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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