Goods in Transit Cannot Be Detained for GST Valuation Disputes as Checkpost Officers Lack Authority

Golden Traders And Others Vs Deputy Assistant Commissioner of State Tax And Others (Andhra Pradesh High Court) The petitions concerned seizure and confiscation of goods in transit under Sections 129 and 130 of the Central Goods and Services Tax Act, 2017. Multiple petitioners filed interlocutory applications seeking release of goods and vehicles that had been detained by tax authorities on the allegation of gross undervaluation of goods. In most cases, the documents required under Section 68 of the GST Act were available with the consignments, except in one case (W.P. No. 3258 of 2026). The pr...