Pooran Singh S/O Late Mohkam Singh vs. Union Of INDIA
Held
The Court held that the timelines for forming an opinion of tax evasion must be adhered to. If no such opinion is formed within the prescribed period, goods should be released under Section 129. Confiscation proceedings can be initiated later if incriminating evidence is found.
Facts
The petitioners' goods were seized during transit under Section 129 of the CGST Act. The authorities initiated confiscation proceedings under Section 130 of the CGST Act.
Key Issues
Whether confiscation proceedings under Section 130 are valid when the initial seizure under Section 129 did not lead to a timely formation of opinion regarding tax evasion. The court also examined the timelines prescribed under Rule 138C for forming such an opinion.
Sections Cited
Section 129, Section 130
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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