High Court of Karnataka Quashes Confiscation Order Under Section 130 of CGST Act for Lack of Mens Rea — Petitioner's Goods and Conveyance Seized During Inter-State Transport, Order Set Aside as Proceedings Under Section 130 Require Intent to Evade Tax, Not Mere Technical Irregularity....
The petitioner, M/s. Shree Pampapathy Enterprises, a proprietorship firm represented by its proprietor Sri Imamahusen Majaresab Mannanavar, was transporting goods from Mundgod, Uttara Kannada to Onglo...




