Section 129 vs. Section 130 under GST: From Procedural Safeguards to Substantive Confiscation Powers
Case Law Details
Case Name : Panchhi Traders Vs State of Gujarat (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Panchhi Traders Vs State of Gujarat (Gujarat High Court)
Introduction:
The law on detention, seizure, and confiscation of goods in transit under GST has witnessed a decisive shift after the Finance Act, 2021 (effective 01.01.2022).
While earlier jurisprudence leaned towards procedural protection of taxpayers, the recent judgment of the Gujarat High Court in Panchhi Traders vs State of Gujarat (11.12.2025) has clearly recalibrated the balance in favour of revenue powers.
This article examines how Panchhi Traders redefines the relationship between Sections 129 and 130, and how it distinguishes...
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Author Bio
SECTION 130 should linked to section 129 as earlier. Now goods valued at Rs 1000/- to get it released Rs 1700/- has to be paid and in auction hardly fetched Rs 600/- Total mockery of the GST Act and abuse of power by the officers of the department.