AP HC on GST Goods Detention: Officer Must Choose Between Sections 129 & 130

PVM Traders Vs State of Andhra Pradesh (Andhra Pradesh High Court) Summary : The Andhra Pradesh High Court addressed a writ petition filed by PVM Traders, a business dealing in palm nuts, challenging the detention and confiscation proceedings initiated by the State tax authorities under the Central Goods and Services Tax (CGST) Act. The petitioner transported palm nuts from Kerala to Nagpur, Maharashtra, on 19 August 2025. The vehicle carrying the goods was intercepted by the third respondent, a tax officer, at Gooty on 20 August 2025. Following the interception, the officer detained the goo...