Sai Krishna Contract Works Vs Deputy Assistant Commissioner (Andhra Pradesh High Court)
The case concerns the detention of iron and metal scrap and the conveyance transporting them under Section 129 of the Goods and Services Tax Act, 2017. The first petitioner owned the goods, while the second petitioner owned the conveyance. The vehicle was intercepted on 07.09.2025 while transporting goods from Nellore to Chittoor, and proceedings were initiated under Section 129. An order dated 19.09.2025 imposed penalties of ₹56,193 each under CGST and SGST, directing payment within the period stipulated under Section 129(6). The petitioners paid the penalty on 15.11.2025 and sought release of the goods and conveyance. As the authorities did not release them, a writ petition was filed.
The Court noted that Section 129 empowers authorities to detain goods and conveyances and to release them upon payment of the assessed penalty. Although the penalty was paid beyond the 15-day period, the Court observed that the authorities had not initiated confiscation proceedings after the lapse of the period prescribed under Section 129(6). In these circumstances, the Court directed the release of the goods and conveyance and allowed the writ petition without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
