GST Confiscation Notice Invalid if ‘Intent to Evade Tax’ Not Formed Within 6 Days: Gujarat High Court

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GST Confiscation Notice Invalid if ‘Intent to Evade Tax’ Not Formed Within 6 Days: Gujarat High Court

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18/04/2026

By Mariya Paliwala

GST Confiscation Notice Invalid if ‘Intent to Evade Tax’ Not Formed Within 6 Days: Gujarat High Court

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The Gujarat High Court has quashed a confiscation notice issued under Section 130 of the CGST Act, holding that the formation of opinion regarding “intent to evade tax” beyond the prescribed six-day period is legally unsustainable. The bench of Justice A.S. Supehia and Justice Pranav Trivedi has observed that under Rule 138C, a proper officer…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Confiscation Notice Invalid if ‘Intent to Evade Tax’ Not Formed Within 6 Days: Gujarat High Court

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