Valuation Issues alone were not valid ground for detention of goods in transit in IGST movement

Golden Traders Vs Deputy Assistant Commissioner of State Tax (Andhra Pradesh High Court) Conclusion: Valuation issues alone were not valid grounds for detention of goods in transit in Integrated Goods and Services Tax (IGST) movement, as such matters could not be examined at the stage of interception under Sections 129 and 130. Held: Multiple writ petitions were filed challenging detention, seizure, and confiscation proceedings initiated under Sections 129 and 130 of the GST Acts. In most cases, the goods in transit were accompanied by all statutory documents under Section 68 ...