Goods to Be Released Under GST S.129 Despite Delay in Penalty Payment as No Confiscation Action Taken: AP HC

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 stipulate...